412th Ordinance of the Federal Minister of Justice, modifies the regulation on the use of forms for the balance to be disclosed and the annex to be disclosed by small companies with limited liability (UGB-form-V)
On the basis of § 278 paragraph 2 of the company law book, dRGBl. 219/1897, last amended by Federal Law Gazette I no. 22/2015, is prescribed:
The regulation of the Minister of Justice on the use of forms for the balance to be disclosed and the annex to be disclosed by small companies with limited liability (UGB form V), Federal Law Gazette II No. 316/2008, as last amended by regulation Federal Law Gazette II No. 320/2013, is amended as follows:
1 in the promulgation clause the quote is "Federal Law Gazette I no. 70/2008" by "BGBl. I no. 22/2015" replaced.
2. § 1 para 1 and 2 are:
"§ 1 (1) for disclosure of balance sheet and annex of a small company with limited liability in the form of paper enough appendices 1 and 2 the use of the forms, for the disclosure of the balance sheet of a Kleinstkapitalgesellschaft in the form of a company with limited liability in the form of paper use is enough of the form Appendix 1.
(2) disclosure the following documents of partnerships within the meaning of § 189 1 Z 2 UGB, within the meaning of section 221, paragraph 5 the regulations of a society with limited liability apply UGB in paper form is sufficient for using the following forms:
"1 disclosure of balance sheet and annex of a small partnership (section 221, paragraph 1 UGB): use forms Appendix 2 and 3, 2. disclosure of balance sheet of a Kleinstgesellschaft (§ 221 para 1a UGB) in the form of a partnership: the use of the form system 3."
The following paragraph 5 is added to § 3. 3:
"(5) article 1, paragraph 1 and 2 and the plants in the version of regulation BGBl. No. #/ 2015 II with 1 January 2016 into force and shall apply for the filing of the annual financial statements for the fiscal years beginning after December 31, 2015. The corresponding assets are according to the previous version of the regulation for the submission of financial statements for those years continue to use that have started before January 1, 2016. "The disclosure by means of online forms electronically (§ 9 para 3 ERV 2006) for financial statements for fiscal years beginning after December 31, 2015, to be made in the form of the plants in the version of regulation BGBl. II Nr 412/2015."
4. appendices 1 to 3 are similar from the plants of this regulation can be seen.