Amendment Of 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)

Original Language Title: Änderung der Verordnung über die Verwendung von Formblättern für die offenzulegende Bilanz und den offenzulegenden Anhang von kleinen Gesellschaften mit beschränkter Haftung (UGB-Formblatt-V)

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_II_320/BGBLA_2013_II_320.html

320. Regulation of the 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. 50/2013, 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. 9/2009 is amended as follows:

1. in article 3 be attached following paragraph 3 and 4:

"II No. 320/2013 apply (3) the annexes 2 and 3 in the version of regulation BGBl. with November 1, 2013. The corresponding systems can be used further after the previous version of the regulation for the submission of the annual accounts for the financial years, which began before 1 January 2013.

"(4) the disclosure by means of online forms electronically (§ 9 para 3 ERV 2006) has to take place from 1 January 2014 in the form of installations 2 and 3 as amended the regulation BGBl. II Nr 320/2013."

2. the annexes 2 and 3 are similar from the plants of this regulation can be seen.

Karl