320. Regulation of the Federal Minister for Justice, amending the Regulation on the use of forms for the balance sheet and the disclosure of small companies with limited liability (UGB-Form-V)

Pursuant to Section 278 (2) of the Company Code, dRGBl. 219/1897, as last amended by the Federal Act BGBl. I No 50/2013, shall be arranged:

The regulation of the Federal Minister of Justice on the use of forms for the disclosure of the balance sheet and the disclosure of small companies with limited liability (UGB-Form-V), BGBl. II No 316/2008, as last amended by the BGBl Regulation. II No 9/2009, shall be amended as follows:

(1) The following paragraphs 3 and 4 are added to § 3:

" (3) Appendixes 2 and 3 in the version of the BGBl Regulation. II No. 320/2013 will enter into force on 1 November 2013. The corresponding installations according to the previous version of the Regulation may continue to be used for the submission of annual accounts for those financial years prior to the 1. January 2013 started.

(4) The disclosure by means of online forms in electronic form (§ 9 para. 3 ERV 2006) has been published as of 1. Jänner 2014 in the form of annexes 2 and 3 in the version of the BGBl Regulation. II No 320/2013. '

2. Appendixes 2 and 3 are as apparent from the annexes to this Regulation.

Karl