Most companies in which the liability of the shareholders or members is limited to their contribution, plus some other companies, have to file their annual accounts and/or consolidated accounts with the Central Balance Sheet Office of the National Bank every year.
Large and very large associations and foundations have to file their annual accounts with the National Bank.
The following legal entities have to file annual accounts with the National Bank:
Which companies have to file accounts?
Which companies have to file annual accounts, consolidated accounts or a social balance?