Filing of consolidated accounts
In some cases, certain entities are required to issue consolidated accounts and a consolidated management report.
Which entities are required to issue consolidated accounts?
With some exceptions, all public limited companies, all partnerships limited by shares, all limited liability companies and all companies referred to in Article 77 paragraphs (2) and (3) of the modified law of 19 December 2002 on the trade and company register and the accounting and annual accounts of companies, have to draw up consolidated accounts and a management report if:
- it holds the majority of the voting rights of the shareholders or associates of a company, or
- it has the right to appoint or dismiss the majority of the members of the board members, management or monitoring of a company and is at the same time a shareholder or associate of this company, or
- it is a shareholder or associate of a company and verifies alone, by virtue of an agreement concluded with other shareholders or associates of this company, the majority of the voting rights of the shareholders or associates of this company.
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 consolidated 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.
Documents to be attached
Consolidated accounts, 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 Verification of the filing application.
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.
They should be attached as a single document in PDF/A format. The document will not be consultable by third parties and will not be published in the RESA.
They can then finalise their filing request by clicking on Verification of the filing application.
