Correction of individual or consolidated annual accounts previously submitted
A legal person can of its own accord or on demand of the National Bank, file a correction of an annual or consolidated account previously filed. This correction does not, however, replace the previously filed annual account, the initial deposit will remain available for consultation, even after the correction has been filed.
The annual account is published, but:
- one or more documents (annual report, auditor's report, social balance sheet) have not been added,
- the National Bank detects essential anomalies in the annual account,
- some amounts are incorrectly stated,
- the start or end date of the financial year is not correct*,
- the company number is not correct*,
- the annual account has been filed in the wrong official Belgian national language* (not valid for English),
- the annual accounts were filed in the wrong currency*.
* Corrected filing in these cases is only allowed with the same figures (no change in content, only correction of incorrectly declared identification data), otherwise a new initial filing must be made.
In these cases, the law provides for a corrective filing.
How do you file corrected annual accounts?
You file corrected annual account via the Filing application.
- As an XBRL file
You indicate in the software for drawing up the annual account that the new file is a correction.
In the filing request, for this purpose, when formatting the IDENTIFYING DATA, you must:
- tick the value "Yes" to the question "Is this a correction for an annual account already accepted by the NBB ?;
- fill in the entity identifier of the annual account to be corrected;
- fill in the period-end date of the annual account to be corrected;
- fill in the layout of the annual account to be rectified;
- choose the language code of the annual account to be corrected.
As a PDF file
You indicate on the first page 'Correction'.
- The correction of the enterprise number, the year-end date and the language can be done in PDF and also, since 4/04/2022, in XBRL.
- The corrected annual account does not replace the annual account already filed.