In addition to its annual accounts with the balance sheet, profit and loss account, appropriation account and notes, an enterprise must also publish other information deemed important: the so-called 'Other documents to be filed in accordance with the Code of companies and associations (CCA)', which are filed with the Central Balance Sheet Office together with the annual accounts as constituent parts of the specially designed filing form. Depending on the size of the enterprise, the full, abbreviated or micro-filing form applies.

Companies

The filing form for companies may - in addition to the annual accounts with the balance sheet, profit and loss account, appropriation account and notes - also contain 'other documents to be filed' (CCA. art. 3:12.§1)

• the information on participations and the list of companies for which the company has unlimited liability (CCA art. 3:12.§1, 7°),
  Sections: ABR-cap 7.1 and 7.2; ABR-con 7.1 and 7.2; MIC-cap 7.1 and 7.2, MIC-con 7.1 and 7.2.
  Note: for a full model, this is part of the 'Notes' and not part of the 'Other documents to be filed in accordance with the CCA'
  Sections: F-cap 6.5.1 and 6.5.2; F-con 6.5.1 and 6.5.2.
   
• the shareholders’ structure (CCA art.5:44; art.5:97),
  Sections: ABR-cap 8; ABR-inb 8
  Note: for a full model, this is part of the Notes' and not part of the 'Other documents to be filed in accordance with the CCA '
  Sections: F-cap 6.7.2; F-con 6.7.2.
   
• other information to disclose in accordance with the Code of companies and associations,
  Sections: ABR-cap 9; ABR-con 9; MIC-cap 8; MIC-con 8.
   
• the annual report (CCA art. 3:12.§1, 6°),
  Sections: F-cap 7; F-con 7; ABR-cap 10; ABR-con 10; MIC-cap 9; MIC-con 9.
   
• the auditors' report (CCA art. 3:12.§1,4°),
  Sections: F-cap 8; F-con 8; ABR-cap 11; ABR-con 11; MIC-cap 10; MIC-con 10.
   
• the report of payments to public authorities (CCA art.3:12.§1,5°),
  Sections: F-cap 9; F-con 9
   
• the social balance sheet (CCA art.3:12.§1,8°),
  Sections: F-cap 10; F-con 10; ABR-cap 12; ABR-con 12; MIC-cap 11; MIC-con 11.
   
• the remuneration report for the companies supervised by the government or by one or more legal persons in public law (CCA art. 3:12.§1, 9°),
  Sections: F-cap 11; section F-con 11; ABR-cap 13; ABR-con 13; MIC-cap 12; MIC-con 12.
   
• the minutes or special report relating to conflicts of interest and/or contracts (CCA, art.5:77.§1; art.6:65.§1; art.7:96.§1; art.7:103.§1; art.11:9.§1),
  Sections: F-cap 12; F-con 12; ABR-cap 15; ABR-con 15; MIC-cap 13; MIC-con 13.
   
• the report of the supervisory board (CCA art.15:29 and art.16:27),
  Sections: F-cap 13; F-con 13; ABR-cap 15; ABR-con 15; MIC-cap 14; MIC-con 14.
   
• the annual account(s) of the company(ies) for which the filing company has unlimited liability (CCA art.3:12.§1, 7°),
  Sections: F-cap 14; F-con 14; ABR-cap 16; ABR-con 16; MIC-cap 15; MIC-con 15.
   
• other documents (to be specified by the company) (CCA art. 3:12.§1, 10°)

  Sections: F-cap 15; F-con 15; ABR-cap 17; ABR-con 17; MIC-cap 16; MIC-con 16.

  Remark: In the abbreviated model and the micro model, for companies with capital, 'The statement of capital' can be included in this section (CCA art. 7:50). In the full model, this is provided for in a separate section (6.7.1).

Principle of the Split deposit

In implementation of the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, the ‘Filing’ application offers the possibility of making a split filing (SPLIT deposit) of, on the one hand, the statutory annual accounts and, on the other hand, the other documents i.e. the other documents to be filed in accordance with the Code of Companies and Associations. For the consolidated annual accounts, the ‘Filing’ application did not provide for the possibility of a split deposit.

When selecting models for companies, this is indicated in brackets next to the model type:

• SPLIT-Full model company without capital (annual accounts)
• SPLIT-Full model company without capital (other documents)
• SPLIT-Full model company with capital (annual accounts)
• SPLIT-Full model company with capital (other documents)

The same applies to the abbreviated and micro model for both companies without capital and companies with capital.

A separate filing of the other documents to be filed is only allowed on condition that (1) all these documents are filed at the same time and (2) the annual accounts have been published beforehand (RD CCA art. 3:66 ).

Each filing is payable, which makes a split filing more expensive than the filing of the annual accounts and all other documents as a whole.

A rectification is done by a corrected filing of, as the case may be, the complete, duly adjusted annual accounts or, as the case may be, the complete, duly adjusted set of other documents (RD CCA art. 3:73).

Associations and foundations

The filing form for associations and foundations may - in addition to the annual accounts with the balance sheet, profit and loss account, appropriation account and notes - also contain 'other documents to be filed' (CCA. art. 3:12 §1):

• the annual report (art. 3:12.§1, 6°),
  Sections: F-npi 7; ABR-npi 7; MIC-npi 7
   
• the auditors' report (art. 3:12.§1,4°),
  Sections: F-npi 8; VKT-npi 8; MIC-npi 8

The European Directive 2013/34/EU does not apply to associations and foundations, hence the possibility of a split deposit is not provided for them.