Filing of annual accounts (eCDF) – Article 71
This service is for parent companies that meet the conditions of Article 71 of the law of 19 December 2002 concerning the RCS. Under certain conditions, they may not apply the general provisions relating to the content, filing and publication of their profit and loss accounts and invoke the special regime for parent companies and subsidiaries.
Parent companies may choose not to file or publish their profit and loss accounts, or to file them for purely administrative purposes, without making them available for consultation by third parties.
They have to prepare, beforehand, certain documents of the accounting bundle on the eCDF platform (electronic platform for the collection of financial data).
The user can then, when creating their filing request with the RCS, directly retrieve the data previously validated on the eCDF platform. They also have to attach any other documents required by law in PDF/A format.
What information must be entered in the RCS and how can the required documents be attached?
Dates of the financial year
The user first has to enter the start and end date of the financial year of the annual accounts filed. The dates must be consistent with those mentioned in the eCDF declaration and any other accounting documents to be attached to the filing request.
They then click Next to continue creating their filing request.
Choice of language for the accounting bundle
The user then has to select the language of the accounting bundle filed, i.e. the language of the forms chosen on the eCDF platform.
Selection of the eCDF declaration
The user then has to select the eCDF declaration concerned from the drop-down list (plan comptable).
The other documents, namely the balance sheet, the profit and loss account (if applicable) and the mapping table, will be attached automatically and cannot be modified.
Note that the declaration selected by default is the one most recently prepared on the platform.
The content of the declarations can be refreshed by clicking on the Refresh button.
The profit and loss account can be consulted by third parties.
To continue the filing request, the user then has to click on Complete publication.
Documents to be attached
Other accounting documents to be filed with the RCS, which by law must be published in the RESA, should be attached under the heading Publication in the field Documents to be published per mention.
They should be attached in a single PDF/A file. The file will be available for consultation by third parties and published in the RESA by means of a filing mention generated automatically by the RCS administrator.
The user can choose a specific publication date if they wish. They then have to check the box I wish to specify the publication date and indicate the desired date. Otherwise, the publication date corresponds to the date on which the filing request was accepted by the RCS administrator.
To continue their filing request, the user then has to click on Add documents to attach.
If other accounting documents are to be attached but do not have to be published in the RESA, the user should attach them under the heading Attached document(s) in the field Document(s) to file - Other accounting documents not to be published.
They should be attached as a single document in PDF/A format. The document will not be consultable by third parties.
They can then finalise their filing request by clicking on Verification of the filing application.
