{"id":4131,"date":"2016-03-30T19:00:15","date_gmt":"2016-03-30T18:00:15","guid":{"rendered":"https:\/\/dvs-europe.eu\/2016\/03\/30\/budget-2015\/"},"modified":"2016-03-30T19:00:15","modified_gmt":"2016-03-30T18:00:15","slug":"budget-2015","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2016\/03\/30\/budget-2015\/","title":{"rendered":"Budget 2015"},"content":{"rendered":"

Budget 2015<\/strong><\/p>\n

With the close of the administrative year on Dec. 31, 2015, the deadline for filing the Financial Statements for the past year is approaching. Measure No. 123 of January 28, 2016 governs the main aspects related to the preparation and filing of the Financial Statements for 2015 and accompanying documents. <\/p>\n

Information content of the 2015 Budget<\/strong><\/p>\n

Taxpayers who are“microenterprises<\/strong>” i.e., who did not exceed two of the following three criteria as of Dec. 31, 2015:<\/p>\n

– total assets 1,500,000 lei;<\/p>\n

– Net business figure 3,000,000 lei;<\/p>\n

– Average number of employees for year 10.<\/p>\n

They will have to file the following documents: Abbreviated financial statements (Balance Sheet and Income Statement), accompanying information data, and the status of fixed assets.<\/p>\n

For“average<\/strong>” taxpayers, that is, those who did not exceed two of the following three criteria as of Dec. 31, 2015:<\/p>\n

– total assets 17,500,000 lei;<\/p>\n

– Net business figure 35,000,000 lei;<\/p>\n

– Average number of employees for the year 50.<\/p>\n

In addition to the above-mentioned documents, the filing requirement also covers the “supplementary” note of financial statement data.<\/p>\n

Terms and obligations of directors<\/strong><\/p>\n

As a reminder, the Law stipulates the mandatory filing deadline within 150 days after the end of the fiscal year (this year it will be May 30, 2016).<\/p>\n

Finally, we specify that the Financial Statements and accompanying documents must be signed by the company’s Administrative Body, which must prepare a management report (to be attached) in which it will be confirmed that the accounting policies adopted are in accordance with the accounting principles, that the company’s management is a going concern, and that the financial statements are faithful to the actual situation of the completed economic and financial operations.<\/p>\n

The Budget thus prepared must be approved by the General Assembly.<\/p>\n

In the coming days, we will prepare the Budget documents in coordination with the Directors to submit them to the Shareholders’ Approval Meeting.<\/p>\n

We remain available for clarification.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Budget 2015 With the close of the administrative year on Dec. 31, 2015, the deadline for filing the Financial Statements for the past year is approaching. Measure No. 123 of January 28, 2016 governs the main aspects related to the preparation and filing of the Financial Statements for 2015 and accompanying documents. 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