Law Transposing Directive 2013/34/eu Of The European Parliament And Of The Council Of June 26, 2013 On Annual Financial Statements, Consolidated Financial Statements And Reports Y Of Certain Types Of Companies, Amending Directive 2006/4

Original Language Title: Loi transposant la Directive 2013/34/UE du Parlement européen et du Conseil du 26 juin 2013 relative aux états financiers annuels, aux états financiers consolidés et aux rapports y afférents de certaines formes d'entreprises, modifiant la Directive 2006/4

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015011510&caller=list&article_lang=F&row_id=100&numero=141&pub_date=2015-12-30&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-30 Numac: 2015011510 SERVICE PUBLIC FÉDÉRAL ÉCONOMIE, P.M.E., CLASSES averages and energy 18 December 2015. -Law implementing the Directive 2013/34/EU of the European Parliament and of the Council of June 26, 2013 the annual financial statements, consolidated financial statements and the reports y of certain types of companies, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing the Directives 78/660 / EEC and 83/349/EEC of the Council (1) PHILIPPE , King of the Belgians, to all, present and to come, hi.
The House of representatives has adopted and we sanction the following: Chapter 1. -Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
CHAPTER 2. -Transposition of the Directive art. 2. this Act partially transposes Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on annual financial statements, consolidated financial statements and reports y of certain types of companies, amending directive 2006/43/EC of the European Parliament and of the Council and repealing directives 78/660/EEC and 83/349/EEC of the Council. The transposition of the Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive EU-34-2013 with regard to the publication of non-financial information and information on diversity by certain large enterprises and groups will take place at a later stage.
CHAPTER 3. -Changes of the Code of corporations s.
3. article 15 of the Code of corporations, last amended by article 3 of the law of 23 December 2005, is replaced by the following: 'article 15 § 1. The smaller companies are companies with legal personality which, on the date of balance of the last closed financial year, exceed not more than one of the following limits:-number of busy workers, annual average: 50;
-annual turnover, excluding value added tax: 9 000 000 euros;
-balance sheet total: EUR 4 500 000.
§ 2. Exceed or ceases to exceed more than one of the criteria referred to in paragraph 1 has effect as if this circumstance occurs in two consecutive financial years. In this case, the consequences of that excess will apply from the year following the year during which, for the second time, more than one of the criteria have been exceeded or are more exceeded.
§ 3. The application of the criteria laid down in paragraph 1 to corporations that are beginning their activities subject to estimates in good faith at the beginning of the year. It is clear from this estimate that more than one of the criteria will be outdated in the first year, it takes account from this first exercise.
§ 4. When the exercise is exceptionally lasting more than twelve months or less, this period cannot not exceed twenty-four months less a day schedule, the amount of turnover excluding value added tax, referred to in paragraph 1, is multiplied by a fraction whose denominator is 12 and the numerator the number of months in the year under review any month started being counted for a full month.
§ 5. The average workers, referred to in paragraph 1, is the average number expressed in equivalent full-time workers enrolled in database DIMONA in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment, in accordance with article 38 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension at the end of each month for the year, or when employment is not the scope of this royal decree, the average number employed workers full-time registered in the general registry staff or in an equivalent document at the end of each month of the year considered.
The number of workers expressed in full-time equivalents is equal to the volume of work equivalents occupied full-time, to be calculated for part-time workers on the basis of the conventional number of hours to be provided compared to the normal hours of work of a comparable full-time worker (worker's reference).
When more than half of the products resulting from the normal activities of a company are products not covered by the definition of the position "turnover", it must be held, for the purposes of paragraph 1, meant by "turnover", the total operating revenues and financial exclusion of non-recurring products.
The total of the balance sheet referred to in paragraph 1 is the total assets book value as it appears in the schema of the balance which is determined by royal decree made pursuant to article 92, § 1. The turnover referred to in paragraphs 1, 4 and 5 is the amount defined by this royal decree.
§ 6. In the case of a company linked to one or more other, within the meaning of article 11, the criteria for turnover and balance sheet total referred to in paragraph 1, shall be determined on a consolidated basis.
As to the test for employed workers, the number of workers, calculated according to the provisions of paragraph 5, occupied on average by each related company is added.
If, during the calculation of the thresholds indicated in paragraph 1, the calculations defined by royal decree made pursuant to article 117, § 1, and disposal arising therefrom are not carried out, these thresholds to the total of the balance sheet and net turnover is increased by twenty percent.
§ 7. Paragraph 6 is not applicable to other companies that the parent within the meaning of article 6, 1 °, unless companies such societies are formed solely to prevent the reporting of information.
For the purposes of this paragraph and paragraph 6, the companies constituting a consortium as referred to in article 10 are treated as a parent company.
§
8. The King may amend the figures set out in paragraph 1 as well as the modalities of their calculation. These decrees are taken after deliberations in the Council of Ministers and on the advice of the central Council of the economy. The opinion of the national labour Council is also asked for the modification of paragraph 5, subparagraphs 1 and 2."
S. 4. in book I, title II, chapter III, section Ire, of the same Code it is inserted an article 15/1, as follows: "article 15/1. § 1. The microcompanies are small companies with legal personality which at the date of closure of the accounts are not a subsidiary or a parent company and which exceed no more than one of the following limits:-number of busy workers, annual average: 10;
-annual turnover, excluding value added tax: EUR 700 000;
-balance sheet total: € 350,000.
§ 2. Exceed or ceases to exceed more than one of the criteria referred to in paragraph 1 has effect as if this circumstance occurs in two consecutive financial years. In this case, the consequences of that excess will apply from the year following the year during which, for the second time, more than one of the criteria have been exceeded or are more exceeded.
§ 3. The application of the criteria laid down in paragraph 1 to corporations that are beginning their activities subject to estimates in good faith at the beginning of the year. It is clear from this estimate that more than one of the criteria will be outdated in the first year, it takes account from this first exercise.
§ 4. When the exercise is exceptionally lasting more than twelve months or less, this period cannot not exceed twenty-four months less a day schedule, the amount of turnover excluding value added tax, referred to in paragraph 1, is multiplied by a fraction whose denominator is 12 and the numerator the number of months in the year under review any month started being counted for a full month.
§ 5.
The average workers, referred to in paragraph 1, is the average number expressed in equivalent full-time workers enrolled in database DIMONA in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment, in accordance with article 38 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension at the end of each month for the year, or when employment is not the scope of this royal decree, the average number employed workers expressed in equivalent full time registered in the general registry staff or in an equivalent document at the end of each month of the year considered.
The number of workers expressed in full-time equivalents is equal to the volume of work equivalents occupied full-time, to be calculated for part-time workers on the basis of the conventional number of hours to be provided compared to the normal hours of work of a comparable full-time worker (worker's reference).
When more than half of the products resulting from the normal activities of a company are products not covered by the definition of the position "turnover", it must be held, for the purposes of paragraph 1, meant by "turnover", the total operating revenues and financial exclusion of non-recurring products.
The total of the balance sheet referred to in paragraph 1 is the total assets book value as it appears in the schema of the balance which is determined by royal decree made pursuant to article 92, § 1. The turnover referred to the

paragraphs 1, 4 and 5 is the amount defined by this royal decree.
§
6. The King may amend the figures set out in paragraph 1 as well as the modalities of their calculation. These decrees are taken after deliberations in the Council of Ministers and on the advice of the central Council of the economy. The opinion of the national labour Council is also asked for the modification of paragraph 5, subparagraphs 1 and 2. "."
S. 5. in book I, title II, chapter III of the same Code, the title of section II shall be replaced by the following: "Section II. Small groups".
S. 6. article 16 of the same Code, as last amended by article 3 of the royal decree of May 25, 2005, is replaced by the following: 'article 16 § 1. A company and its subsidiaries, or companies that together form a consortium, are regarded as forming a group of reduced size with its subsidiaries when these companies, on a consolidated basis, they exceed not more than one of the following limits:-staff occupied, average annual: 250;
-annual turnover, excluding value added tax: 34 000 000 euros;
-balance sheet total: EUR 17 000 000.
§ 2. The figures referred to in paragraph 1 are verified at the date of closure of the annual accounts of the company consolidating, based on the last annual accounts of companies to include in the consolidation.
The fact of exceeding or ceases to exceed more than one of the criteria referred to in paragraph 1 has effect if this circumstance occurs in two consecutive financial years. In this case, the consequences of that excess will apply from the year following the year during which, for the second time, more than one of the criteria have been exceeded or are more exceeded.
§
3. The average workers, referred to in paragraph 1, is the average number expressed in equivalent full-time workers enrolled in database DIMONA in accordance with the royal decree of 5 November 2002 establishing an immediate declaration of employment, in accordance with article 38 of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory pension , at the end of each month of the year, or when employment falls outside the scope of this royal decree, the average number employed workers expressed in equivalent full time, enrolled in the general staff or in a document registry equivalent at the end of each month of the year in question.
The number of workers in full time equivalents is equal to the volume of work equivalents occupied full-time, to be calculated for part-time workers on the basis of the contractual number of hours to be provided compared to the normal hours of work of a comparable full-time worker (worker's reference).
When more than half of the products resulting from the normal activities of a company are products not covered by the definition of the position "turnover", it must be held, for the purposes of paragraph 1, meant by "turnover", the total operating revenues and financial exclusion of non-recurring products.
The total of the balance sheet referred to in paragraph 1 is the total assets book value as it appears in the schema of the balance which is determined by royal decree made pursuant to article 117, § 1.
If, during the calculation of the thresholds indicated in paragraph 1, the calculations defined by royal decree pursuant to article 117, § 1 and disposal arising therefrom are not carried out, these thresholds to the total of the balance sheet and net turnover is increased by twenty percent.
§
4. The King may modify the figures referred to in paragraph 1 and the procedures for their calculation. These decrees are taken after deliberations in the Council of Ministers and on the advice of the central Council of the economy. "."
S. 7. article 76, paragraph 1, of the Code, is supplemented by the following sentence: "third parties are supposed to have taken knowledge of the concerned if annual accounts, and from the moment where, these annual accounts are published on the website of the National Bank of Belgium.".
S. 8A article 92, paragraph 3 of the same Code, as last amended by article 160 of the Act of April 25, 2014, the following changes are made: 1 ° 4 ° is replaced by the following: "4 ° to the investment firms referred to in article 44 of the law of 6 April 1995 on the status and control of investment firms, excluding establishments referred to in article 45 of this Act;";
2 ° the article is supplemented by a 6 °, as follows: "6 ° to organizations of liquidation as referred to in article 23, § 1 of the law of 2 August 2002 on the supervision of the financial sector and financial services, which are not credit institutions established in Belgium, and institutions assimilated to settlement institutions determined by the King in application of article 23" , § 7, of the same Act. "."
S. 9. article 93, paragraph 3, 1 ° of the Code, as last amended by article 3 of the Act of January 13, 2006, is replaced by the following: "1 ° to the companies referred to in article 92, § 3, 1 °, 2 °, 4 ° and 6 °;".
S. 10. in book IV, title VI, chapter I, section Ire, of the same Code, there shall be inserted an article 93/1, as follows: "article 93/1. The microcompanies as referred to in article 15/1 have the faculty to prepare their annual accounts according to a microschema set by the King.
The sociétés en nom collectif and sociétés en commandite simple exceeding the turnover of last year, excluding value added tax, not an amount fixed by the King, have the ability to not draw up annual accounts according to the rules established by the King under section 92, § 1.
1 paragraph and paragraph (2) do not apply: 1 ° to the companies referred to in article 92, § 3, 1 °, 2 °, 4 ° and 6 °;
2 ° to companies whose object is the mortgage loan. "."
S. 11. in article 94 of the Code, as last amended by article 4 of the Act of January 13, 2006, the following changes are made: 1 ° in the paragraph 1, the words ' this section is not applicable: ' shall be replaced by the words "except when it comes to companies such as referred to in article 92, § 3, 1 °, 2 °, 4 ° or 6 °, this section is not applicable :";
2 ° in paragraph 2, the words "§ 1" shall be inserted between the words "section 96", and the words "6 °, in annex".
S.
12. in article 96, § 3, paragraph 2, 5 ° of the Code, last amended by article 3 of the law of April 6, 2010, "company" shall be replaced by the words 'the society'.
S.
13. in book IV, chapter I of the Code, it is inserted a section II/1, comprising articles 96/1 and 96/2, as follows: "Section II/1. The report on the payments to Governments.
S. 96/1. For the purposes of this section, there is meant by: 1 ° company active in the extractive industries: a company of which all or part of activities consists of exploration, exploration, discovery, exploitation and extraction of ore deposits, petroleum, natural gas or other materials relating to the economic activities listed in section B, divisions 05 to 08 of annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Rev. 2;
2 ° company active in the exploitation of primary forests: a company engaged in primary forests, activities referred to in section A, division 02, group 02.2 of the same annex.
S. 96/2. § 1. Companies listed as referred to in article 4, companies such as referred to in article 92, § 3, 1 °, 2 °, 4 ° and 6 °, as well as companies which exceed more than one of the criteria mentioned in article 16 § 1, provided that the criteria are calculated on individual basis, unless it is a parent company and which are active in the extractive industries or the exploitation of primary forests within the meaning of article 96/1 are required to report annually on the payments to Governments whose form and content are defined by the King.
Except when it comes to companies such as referred to in article 92, § 3, 1 °, 2 °, 4 ° and 6 °, this section is not applicable: 1 ° the sociétés en nom collectif, to companies in partnership and cooperative societies to unlimited liability which are all associated with unlimited liability of natural persons;
2 ° to the economic interest groupings;
3 ° to agricultural societies;
4 ° to companies governed by the law of a Member State of the European Union which are subsidiaries or parent companies when the following conditions are met: a) the parent company is governed by the law of a Member State of the European Union;
(b) payments made for the benefit of Governments by these companies are included in the consolidated report prepared by the parent company in accordance with article 119/1;
5 ° to companies that establish a report on the payments to Governments and make it public in accordance with the requirements applicable to the third countries which are, pursuant to article 47 of the EU-34-2013 Directive transposed, considered to be equivalent to those laid down in this section. These companies are required to make it public.
§
2. The report is tabled by the directors or managers at the National Bank of Belgium at the same time as the annual accounts. "."
S. 14. in article 97 of the same Code, the words "this subsection is not applicable: ' shall be replaced by the words"except when it comes to such corporations

that referred to in article 92, § 3, 1 °, 2 °, 4 ° and 6 °, this subsection is not applicable: "."
S.
15. article 99 of the Code, as last amended by article 6 of the Act of January 13, 2006, is replaced by the following: 'article 99 small non-listed companies or the microcompanies have the right to publish their annual accounts drawn up under article 93, paragraph 1, or article 93/1, paragraph 1 respectively, according to a short, or a microschema in this abbreviated or this microschema. "."
S. 16. in article 100 of the Code, as last amended by article 7 of the law of 13 January 2006, the following changes are made: 1 ° the current text becomes paragraph 1;
2 ° the words "are filed at the same time as the annual accounts in accordance with article 98:" shall be replaced by the words "within thirty days after the approval of the annual accounts and no later than seven months after the fiscal year closing date, are deposited by the Administrators or managers from the National Bank of Belgium: ';
3 ° 6 ° is supplemented by the words ", except when it comes to companies such as referred to in article 92, § 3, 1 °, 2 °, 4 ° or 6 °;";
4 ° a 6 ° 1 is inserted, worded as follows: "6 ° 1 a list of the companies in which the company owns such as defined in article 13." For each of these undertakings the following data are mentioned: 1 ° the name, seat and if it is a company under Belgian law, business number allocated to it by the Crossroads Bank for enterprises;
2 ° the number of social rights held directly by the company and the percentage as this detention represents, as well as the percentage of social rights held by subsidiaries of the Corporation;
3 ° the amount of equity and net income for the last year including the annual accounts are available.
The number and percentage of inmates social rights are, where appropriate, mentioned by different categories of social rights issued. The same information are given with respect to the conversion and subscription rights held directly or indirectly.
The amounts of equity and net profit last fiscal year for which the annual accounts are available can be omitted if the undertaking concerned is not required to publish these data; However, this exception is not applicable to the subsidiaries.
The equity and net income of foreign companies amounts are denominated in foreign currency. This currency is mentioned.
The above list is supplemented, where appropriate, with an overview of the companies in which the company assumes unlimited liability as a partner or member with unlimited liability.
For each of the undertakings in which the company assumes unlimited liability, the following data are provided: the name, headquarters, legal form and whether it is a company under Belgian law, business number allocated to them by the Crossroads Bank for enterprises.
The annual accounts of each company in which the company assumes unlimited liability are added to this summary and published at the same time. Provided that this is mentioned in this overview, this provision is not applicable when the annual accounts of the undertaking itself are published in a way that corresponds to article 98 or when they are actually published in another Member State of the EEC, in accordance with article 3 of directive 68/151/EEC. This provision is applicable to the ordinary company, the momentary and the internal company non plus. ";
5 ° a 6 ° 2 is inserted, worded as follows: "6 ° 2 the social balance sheet prescribed by the law of 22 December 1995 on measures to implement the multiannual plan for employment;";
6 ° in the 7th, the word "other" is inserted between the word "all" and "document";
7 ° article is supplemented by a paragraph 2, to read as follows: "§ § 2 2" The data which are already provided separately in the annual accounts should not be included in a document to be filed in accordance with article "100;
8 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3" If the documents referred to in this article have not been filed as provided in the first sentence of § 1, the damage suffered by third parties is, unless proven otherwise, alleged result from omission. "."
S.
17. article 101, paragraph 7, of the same Code, as last amended by article 17 of the programme act of 27 December 2005, is replaced by the following: "the amounts referred to in the preceding paragraph are reduced to respectively 120, 180 and 360 euros for small companies or microcompanies making use of the option referred to in article 99 to publish their annual accounts according to an abbreviated or a microschema.".
S. 18. in article 102 of the same Code paragraphs 2 and 3 are repealed.
S.
19. in article 108 of the Code the following changes are made: 1 ° 2 ° is repealed;
2 ° 3 ° is replaced by the following: "3 ° to the investment firms referred to in article 44 of the law of 6 April 1995 on the status and control of investment firms, excluding establishments referred to in article 45 of this Act;";
3 ° article is supplemented by a 6 °, as follows: "6 ° to organizations of liquidation as referred to in article 23, § 1 of the law of 2 August 2002 on the supervision of the financial sector and financial services, which are not credit institutions established in Belgium, and institutions assimilated to settlement institutions determined by the King in application of article 23" , § 7 of the this Act. "."
S. 20. in article 112 of the same Code, "small group" shall be replaced by the words 'small group'.
S. 21. in article 113, § 2, paragraph 2, 3 °, of the same Code, the following changes are made: 1 ° in a), "directive 83/349/EEC of 13 June 1983 Council" shall be replaced by the words "the Directive EU-34-2013";
2 ° in b) "directive 83/349/EEC" shall be replaced by the words "the Directive EU-34-2013" and the words "or in accordance with international accounting standards adopted pursuant to Regulation (EC) 1606/2002 or equivalently in accordance with Regulation (EC) 1569/2007" shall be inserted between the words "this directive" and the words"; These consolidated accounts".
S. 22. in book IV, title VI, chapter II of the same Code, there shall be inserted a section IV/1, including 119/1 articles and 119/2, as follows: "Section IV/1. Consolidated payments to the Governments report.
S. 119/1. Administrators or managers of a company which is required to draw up accounts consolidated in accordance with sections 109 to 115 and who is active in the extractive industries or the exploitation of primary forests within the meaning of article 96/1, are required to establish each year a consolidated report on payments made for the benefit of Governments, with the form and content determined by the King. This obligation also applies to companies which are obliged to prepare consolidated accounts under the royal decree of 23 September 1992 on the consolidated accounts of the credit institutions, enterprises investment and management companies of undertakings for collective investment, or organizations under section 18 of the royal decree of 26 September 2005 on the status of settlement institutions and assimilated institutions to winding-up bodies.
S.
119/2. The report referred to in article 119/1 is deposited by administrators or managers at the National Bank of Belgium together with the consolidated accounts. "."
S. 23. in article 121, paragraph 1 of the same Code, the words "articles 100, 1 °" are replaced by the words "articles 100, § 1, 1 °".
S. 24. in the same Code it is inserted an article 122/1, as follows: "article 122/1. § 1. The King can adapt and supplement the rules it sets relating to the form and the content of the report on payments to Governments be adopted in application of article 96/2 and the rules governing the form and the content of the report consolidated payments to the Governments adopted in implementation of article 119/1 according to the industries or economic sectors.
§ 2. The King may, with regard to companies that do not exceed a size which it defines, adapt and complement the rules relating to the form and the content of the report on payments to the Governments adopted in application of article 96/2 and the rules relating to the form and the content of the report consolidated payments to the Governments adopted in implementation of article 119/1 , or exempt these companies from all or part of these rules. These adaptations, additions and exemptions vary according to the purpose of the abovementioned orders and according to the legal form of companies. "."
S. 25. in the same Code it is inserted an article 123/1, as follows: "article 123/1. § 1. The King can adapt and supplement the rules it sets relating to the establishment and the advertising of the report on payments to Governments adopted in application of article 96/2 and the rules governing the form and the content of the report consolidated payments to the Governments adopted in implementation of article 119/1 according to the industries or economic sectors.
§ 2. The King may, with regard to companies that do not exceed a size which it defines, adapt and complete rules for the establishment and the advertising of the report on the payments to Governments adopted under article 96/2

and the rules for the establishment and the advertising of the report consolidated payments to the Governments adopted under article 119/1 or exempt these companies from all or part of these rules. These adaptations, additions and exemptions vary according to the purpose of the abovementioned orders and according to the legal form of companies. "."
S. 26. in article 125, paragraph 1 of the same Code, as last amended by article 4 of the law of March 22, 2012, the following changes are made: 1 ° in paragraph 3, the word 'commission' shall be replaced by the word "Commission";
2 ° the subsection is supplemented by a new paragraph, as follows: "the company to which the exemption has been granted, mentions this derogation from the valuation rules in annex to the annual accounts.".
S. 27. in article 141 of the Code, as last amended by article 10 of the law of 13 January 2006, the following changes are made: 1 ° the words "this chapter is not applicable: ' shall be replaced by the words"unless it is one of the companies concerned in article 92, § 3, 1 °, 2 ° or 6 ° or an investment firm having the status of stock under section 47 , § 1, 1 °, of the Act of 6 April 1995 on the status and control of investment firms, this chapter shall not apply: ";
2 ° in the Dutch text of 2 °, the words "niet genoteerde" are replaced by the words "niet-genoteerde".
S. 28. article 144, paragraph 1 of the same Code, replaced by article 11 of the law of 13 January 2006, is complemented by a 9 °, as follows: "9 ° an indication if the documents to be filed in accordance with article 100 will return, both at the level of the form as the content, the information required by the present Code;".
S. 29. article 151 of the Code is completed by a second paragraph, as follows: "the company auditors exercise the same missions with regard to the social balance sheet referred to in article 100, § 1, 6 ° 2.".
S. 30. in article 283 of the Code, as amended by article 195 of the programme act of 2 August 2002, paragraph 2 is replaced by the following: "the annual accounts, the reports mentioned in paragraph 1, 5 ° and information which are filed in accordance with article 100, are transmitted to the shareholders, managers and Auditors, in accordance with article 269 , paragraph 1. "."
S. 31. in article 410 of the Penal Code, paragraph 2 is replaced by the following: "the annual accounts, the reports referred to in paragraph 1, 4 °, and information which are filed in accordance with article 100 are transmitted to the partners in accordance with article 381.".
S. 32. in article 553 of the Code, as last amended by article 202 of the programme act of 2 August 2002, paragraph 2 is replaced by the following: "the annual accounts, the management report, the report of the Commissioners and information which are filed in accordance with article 100, are made available in accordance with article 535".
CHAPTER 4. -Amendments to the Act of 20 September 1948 on the organisation of the economy, of the Act of 22 December 1995 on measures to implement the multi-annual employment plan and the Economic Law Code Art. (33. in article 15 (b)), of the Act of 20 September 1948 on organisation of the economy, paragraph 3, inserted by the Act of 7 May 1999, is replaced by the following: "any undertaking which may be regarded as small in accordance with the criteria set out in the Code of corporations shall, if it has established and published its annual accounts according to the abbreviated or the microschema to communicate to the Business Council annual accounts according to the full scheme as well as a social balance sheet according to the most detailed diagram. These annual accounts and the social balance sheet submitted to the Works Council shall also be communicated to the General Assembly".
S. 34. in article 44 of the Act of 22 December 1995 on measures to implement the multiannual plan for employment, the following changes are made: 1 ° "by the law of 17 July 1975 on accounting and the annual accounts of companies" shall be replaced by the words "on the basis of articles III.82 to III.95 of the Code of economic law";
2 ° in the same article in the Dutch version, the word "publikatieverplichting" is replaced by "publicatieverplichting".
S. 35. in the same Act, it is inserted an article 45bis as follows: "article 45. the social balance sheet referred to in this chapter must be filed with the National Bank of Belgium by administrators or managers as other documents prescribed by the Code of corporations.
Each annual account submitted to the Works Council by or under the Act of 20 September 1948 on the organisation of the economy, there is place to enclose the social balance sheet.
Each annual account submitted to the Committee for prevention and protection at work by or under the Act of 4 August 1996 concerning the welfare of workers during the performance of their work, there is place to enclose the social balance sheet.
The rules concerning the communication of the annual accounts established by or under the laws of September 20, 1948, on the organisation of the economy and on 4 August 1996 concerning the welfare of workers during the performance of their work, fully apply in the social balance sheet.
S. 36 article 46 of the Act, as amended by the Act of 26 March 1999, the fourth indent is replaced by the following: "-the terms and conditions of publication and access to documents, as well as the communication of these works councils, to the Committee for prevention and protection at work, the Trade Union delegation and workers."
For the filing of the social balance sheet, companies follow a model established by the National Bank of Belgium that is made available on its web site. This model is adapted by the National Bank of Belgium in the legal and regulatory provisions in force.'
S. 37 article I.9 of the Code of economic law, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, 36 ° is replaced by the following: "(36° agent lié: un intermédiaire de crédit agissant pour le compte et sous la responsabilité entière et inconditionnelle: a) (a single lender or b) of several lenders that are part of the same group."
S. 38. in article III.90, § 2, paragraph 1, of the same Code, inserted by the Act of July 17, 2013, the words "which are not undertakings within the meaning of article III.85' shall be inserted between the words" execution"and"are".
S.
39A article VII. 172 of the same Code, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, paragraph 2 is replaced by the following: "list published by FSMA indicates:-where appropriate, the group which makes lender part;"
-for each lender in consumer credit, by reference to article VII.160, § 3, the type of credits."
S.
40A article VII. 181 of the same Code, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, the following changes are made: 1 ° in paragraph 4, the following changes are made: has) in paragraph 1, the words "or a mortgage lender" are replaced by the words "or one or more mortgage lenders";
(b) in paragraph 2, the words 'or the lender control' are replaced by the words "or the lenders control" 2 ° in paragraph 6, the following changes are made: a) in the paragraph 1, the words "of the mortgage lender on behalf of which it acts" are replaced by the words "of lenders in mortgage credit for the account of which he is";
(b) in paragraph 2, the words 'the lender control' are replaced by the words "the lenders control".
S. 41 article VII.182, § 5, paragraph 3, of the same Code, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, 5 ° is replaced by the following: "5 ° for tied agents: the name of the mortgage lenders with which they are connected and, where applicable, the group which these lenders are part."
S. 42. at article VII. 186, § 5, of the same Code, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, the following changes are made: 1 ° in the paragraph 1, the words "of a consumer credit lender" are replaced by the words "of any lenders in credit for consumption for the account of which he is";
2 ° in paragraph 2, the words 'the lender control' are replaced by the words "the lenders control".
S. 43 article VII.188, § 5, paragraph 3 of the same Code, inserted by the law of April 19, 2014 and amended by the Act of October 26, 2015, the 6th is replaced by the following: "6 ° for the tied agents: the name of any lenders in credit consumption to which they are linked and, if applicable, the group comprised by these lenders.".
S. 44. in article XV. 67/2 of the same Code, inserted by the law of April 19, 2014, paragraph 4 is supplemented by the following sentence: "For agents linked to several lenders that are part of the same group, the FSMA deregisters the agent from the register where it was registered after notified it in advance, when it finds that the agent is more related to any of these lenders".
CHAPTER 5. -Changes of the Code of 1992 s. income tax
45. in article 21, 13 °, a, of the 1992 income tax Code, inserted by the programme act of August 10, 2015, the words "article 15 of the Code of corporations" are replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 46. in article

69, § 1, paragraph 5, of the same Code, inserted by the programme act of August 10, 2015, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 47 article 14526, § 3, of the same Code, restored by the programme act of August 10, 2015, the following changes are made: 1 paragraph 1 °, 3 °, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations";
2 ° paragraph 6 is replaced by the following: "the percentage referred to in paragraph 5 is increased to 45 sq. ft.
for the sums referred to the § 1, paragraph 1, has affected the release of shares or shares in a company which, for the tax year for the taxable period during which the contribution of capital takes place, is a spend within the meaning of article 15/1 of the Code of corporations. "."
S. 48. in article 184quater, paragraph 1, of the same Code, inserted by the programme act of December 19, 2014, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S.
49. in article 185quater of the Code inserted by the Act of June 8, 2008 and amended by the law of December 22, 2009, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 50. in article 194quater, § 1, of the same Code, replaced by the law of December 22, 2009, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 51. in article 196, paragraph 2, of the same Code, replaced by the law of 31 July 2004 and amended by the law of December 22, 2009, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 52 A section 201 of the same Code, as last amended by the programme act of August 10, 2015, the following changes are made: 1 ° in clause 10, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations";
2 ° in paragraph 11, the words "article 15 of the Code of corporations" are replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 53. in article 2052, § 1, paragraph 2, of the same Code, inserted by the law of June 17, 2013, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S.
54. in article 205quater, § 6, of the same Code, inserted by the law of 22 June 2005 and amended by the law of December 22, 2009, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 55. in article 217, paragraph 1, 3 °, of the same Code, inserted by the programme act of 27 December 2012, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 56. in article 218, paragraph 2, of the same Code, replaced by the law of December 22, 2009, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S.
57. in article 219ter, § 7, of the same Code, inserted by the Act of July 30, 2013, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 58. in article 269, § 2, paragraph 1, 1 °, of the same Code, inserted by the programme act of June 28, 2013, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S.
59. in article 2753, § 1, paragraph 3, 2 °, of the same Code, inserted by the law of 23 December 2005 and amended by the law of June 17, 2013, "article 15 of the Code of corporations" shall be replaced by the words "article 15 of the Code of corporations as it existed before be amended by the Act of 18 December 2015 transposing Directive 2013/34/EU of the European Parliament and of the Council of June 26, 2013 States" "annual financial, consolidated financial statements and the reports y of certain types of companies, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing the Directives 78/660 / EEC and 83/349/EEC of the Council".
S. 60. in article 2757, paragraph 4, of the same Code, inserted by the Act of July 30, 2013, "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations".
S. 61. in article 2758, § 2, paragraph 2, of the same code, restored by the law of May 15, 2014 and amended by the Act of March 24, 2015, the words "the provisions of article 15, §§ 2 to 4, of the Code of corporations" are replaced by the words "the provisions of article 15, §§ 3 to 5, of the Code of corporations".
S. 62A article 27510 the same code inserted by the programme act of August 10, 2015, the following changes are made: 1 ° in article 2, 2 ° "article 15 of the Code of corporations" shall be replaced by the words "article 15, §§ 1 to 6, of the Code of corporations" and the words "that article 15" are replaced by the words "that article 15 , §§ 1 to 6 ";
2 ° paragraph 4 is replaced by the following: "the percentage referred to in paragraph 1 shall be increased to 20 per cent when at the end of the taxable period the employer is a spend within the meaning of article 15/1 of the Code of corporations or a physical person who responds by analogy with the criteria of article 15/1 supra.".
CHAPTER 6. -Provisions finals s. 63. the provisions of section 3 apply to fiscal years beginning after December 31, 2015, with the exception of article 15, § 2; 15/1, § 2 and 16, § 2, paragraph 2 of the Code of corporations, such as inserted by this Act, are not applicable, for once, in the first fiscal year beginning after December 31, 2015.
Article 45 is applicable to loans entered into by the borrower in any taxable period beginning on or after 1 January 2016.
Article 47 applies to stocks or shares that companies emit a taxable period beginning on or after 1 January 2016.
Articles 46 and 48 to 58 apply to taxable periods beginning on or after 1 January 2016.
Articles 59, 60 and 62 are applicable to employers for the remuneration they pay or assign a taxable period beginning on or after 1 January 2016.
Article 61 is applicable to employers who handed a form in any taxable period beginning on or after 1 January 2016.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels on 18 December 2015.
PHILIPPE by the King: the Minister of the economy, K. PEETERS. the Minister of Justice, K. GARG the Minister of finance, J. VAN OVERTVELDT the Minister of Middle Classes, the self-employed and SMEs, W. BORSUS sealed with the seal of the State: the Minister of Justice, K. GARG _ Note House of representatives: (www.lachambre.be) Documents: 54-1444 (2015/2016) full report: December 10, 2015.