{"id":4110,"date":"2017-07-11T08:16:07","date_gmt":"2017-07-11T07:16:07","guid":{"rendered":"https:\/\/dvs-europe.eu\/2017\/07\/11\/semiannual-financial-statements-2017\/"},"modified":"2017-07-11T08:16:07","modified_gmt":"2017-07-11T07:16:07","slug":"semiannual-financial-statements-2017","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2017\/07\/11\/semiannual-financial-statements-2017\/","title":{"rendered":"semiannual financial statements 2017"},"content":{"rendered":"<p><em><\/em><strong>semiannual financial statements 2017<\/strong><\/p>\n<p>With the  <strong>Decree Law no. 895 of June 16, 2017,  <\/strong>the main aspects related to the preparation and filing of the 2017 Half-Year Financial Statements were defined. This newsletter identifies the main points related to the 2017 Semi-Annual Report- <strong> Subjects obligated:<\/strong>The 2017 Half-Yearly Financial Statements must be mandatorily prepared and filed by all business operators who exceeded the turnover of <strong>220,000 lei<\/strong> in 2016. <strong>Filing Deadline:<\/strong> The Balance Sheet for the first half of 2017 is mandatorily filed<strong> August 16, 2017.<\/strong> &#8211; <strong> Contents of the 2017 Half-Yearly<\/strong> Financial Statements: the half-yearly financial statements, signed by the Governing Body, do not include the Governing Body&#8217;s management report, which is mandatory in the annual statement, and (as a purely tax-related document) is not subject to approval by Mr. and Mrs. Shareholders. The Half-Yearly Financial Statements may consist of different schedules depending on the size of the company; in particular, we specify:  <strong>Micro Entities:<\/strong> for &#8220;micro&#8221; entities i.e., companies that, as of the date of the financial statements, do not exceed two of the following parameters: total assets 1,500,000 lei; net sales 3,000,000 lei; average number of employees 10, the Financial Statements consist of the abridged Balance Sheet and Income Statement, summary information data, and fixed asset situation;  <strong>Small Entities:<\/strong> for &#8220;small&#8221; entities, i.e., companies that, as of the date of the financial statements, do not exceed two of the following parameters: total assets 17,500,000 lei; net sales 35,000,000 lei; average number of employees 50, the Financial Statements consist of the Balance Sheet and Income Statement, information data, and fixed asset situation;  <strong>Medium<\/strong> and <strong>Large Entities:<\/strong> for &#8220;medium and large&#8221; entities, i.e., companies that, as of the balance sheet date, exceed two of the following parameters: total assets 17,500,000 lei; net sales 35,000,000 lei; average number of employees 50, the Balance Sheet consists of the ordinary Balance Sheet and Income Statement, information data, fixed assets situation, and equity situation;  &#8211; <strong> Mode of Filing:<\/strong> It is still possible for the Financial Statements at the close of business on 06\/30\/2017 to be filed on magnetic media at the counter or by mailing. Alternatively, the Law allows electronic filing of the Financial Statements (subject to accreditation to ANAF). &#8211;<strong>  Branches: the obligation to file Financial Statements also covers foreign entities that partially or fully conduct their business in Romania by means of a Branch Office (Permanent Establishment).<\/strong><\/p>\n<p>We remain available for any further information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>semiannual financial statements 2017 With the Decree Law no. 895 of June 16, 2017, the main aspects related to the preparation and filing of the 2017 Half-Year Financial Statements were defined. This newsletter identifies the main points related to the 2017 Semi-Annual Report- Subjects obligated:The 2017 Half-Yearly Financial Statements must be mandatorily prepared and filed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-4110","post","type-post","status-publish","format-standard","hentry","category-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>semiannual financial statements 2017<\/title>\n<meta name=\"description\" content=\"Semiannual financial statements 2017. With Decree Law no. 895 of June 16, 2017, the main aspects related to the preparation and filing of the 2017 Semi-Annual Financial Statements were defined\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2017\/07\/11\/semiannual-financial-statements-2017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"semiannual financial statements 2017\" \/>\n<meta property=\"og:description\" content=\"Semiannual financial statements 2017. 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