With the publication of Decree 2531 of July 11, 2018, the system of information and procedures required for the preparation and filing of the 2018 half-year financial statements was defined. The purpose of this newsletter is to define the most significant aspects of this document. <\/p>\n
Obligated parties<\/strong><\/p>\n Obligated to file the 2018 half-yearly financial statements are entities in operation that had a turnover exceeding 220,000 lei<\/strong> in the previous administrative year. Also subject to this obligation are permanent establishments of foreign companies that conduct their economic activity in the territory of the Romanian state.<\/p>\n Excluded subjects<\/strong><\/p>\n The following are negatively excluded from the previous definition:<\/p>\n – subjects that in the previous fiscal year we did not exceed 220,000 lei;<\/p>\n – entities established during 2018;<\/p>\n – Subjects in liquidation or temporary inactivity.<\/p>\n Mandatory content of the half-yearly financial statements<\/strong><\/p>\n The regulations in this regard do not differentiate micro, medium or large entities in that they require all obligated entities to file the following forms:<\/p>\n – asset, liability and equity situation;<\/p>\n – income statement;<\/p>\n – informational data.<\/p>\n Who has to sign the semiannual financial statements and what is the filing deadline<\/strong><\/p>\n The semi-annual financial statements unlike the annual financial statements do not expressly and by law require the approval of the shareholders but only the signature by the director, who is responsible for the truthfulness of the information reported and compliance with accounting regulations. The half-yearly financial statements must be mandatorily filed telematically by August 2018 (with the approval of Decree 595\/2018, which established August 16 and 17 as holidays for state bodies, it would appear that the deadline has slipped to August 20, the first working day following the August 15 holiday). <\/p>\n We remain available for further clarification<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" With the publication of Decree 2531 of July 11, 2018, the system of information and procedures required for the preparation and filing of the 2018 half-year financial statements was defined. The purpose of this newsletter is to define the most significant aspects of this document. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-4094","post","type-post","status-publish","format-standard","hentry","category-obligations"],"yoast_head":"\n