A third party filing the annual accounts has been authorised by the client to act as an agent and to file the annual accounts with the National Bank of Belgium.

If a filing agent files his client’s annual accounts and pays the corresponding charges, then in accounting terms those charges are costs borne by third parties. According to Recommendation No. 105/2 of the Belgian Accounting Standards Board (Nl), costs borne by agents acting for a third party (the principal, in this case the legal entity whose annual accounts are filed) are regarded exclusively as costs in respect of that principal, and it is therefore up to the principal to record those costs as such, according to their nature, in his own books. The filing agent may not include these charges as expenditure, but this 'advance' should appear on the assets side of his balance sheet as a claim against the client/principal. The amount of the advance can be recovered from his client/principal by submitting an invoice for the costs of making up the annual accounts, including separate mention of the prefinanced filing charges.

A copy of the notice of filing is additionally sent by e-mail to the depositor, provided that the depositor's e-mail address was correctly entered in the contact details of the depositor's 'Profile' in the Filing application.

The National Bank of Belgium will not deliver a duplicate of the 'Notice of filing of the annual accounts' to a third party.