Other documents to be filed along with the annual accounts

Other documents to be filed along with the annual accounts.

  • Companies, NPIs and foundations that appoint an auditor, regardless of whether or not they are legally obliged to do so, must file the auditor’s report at the same time as their annual accounts, in the same language and in the same format.

  • Large companies must file their management report at the same time as their annual accounts, in the same language and in the same format.

  • In some circumstances, directors or managers have to publish a particular report. These reports have to be filed along with the annual accounts.

  • In some circumstances, directors or managers have to publish a particular report. These reports have to be filed along with the annual accounts.

  • The social balance sheet holds specific information about the workforce: number of people employed, personnel movements, training... Who should file a social balance sheet and what form can be used?