Act To Amend The Code Of Corporations And Act Of 17 July 1975 On Business Accounting

Original Language Title: Loi modifiant le Code des sociétés et la loi du 17 juillet 1975 relative à la comptabilité des entreprises

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Posted the: 2012-04-12 Numac: 2012011123 SERVICE PUBLIC FÉDÉRAL ÉCONOMIE, P.M.E., CLASSES average and energy March 22, 2012. -Act to amend the Code of corporations and the law of 17 July 1975 on accounting firms ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. this Act transpose article 2 of Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Directives 78/660 / EEC and 83/349/EEC of the Council as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts.
S. 3. article 110 of the Code of corporations as amended by the law of 23 January 2001, is supplemented by a paragraph worded as follows: 'a parent company that has only subsidiary undertakings that are both individually and collectively as a negligible interest, regarding the assessment of the consolidated heritage, the consolidated financial position and the consolidated result, is exempted from the obligation laid down in paragraph 1.'
S. 4 A section 125, § 1, of the Code, the following changes are made: 1 ° in 1 paragraph, the words "or his delegate" shall be inserted between the words "The Minister that economic affairs" and the words "may authorize";
2 ° in paragraph 2, the words "or his delegate" shall be inserted between the words "the Minister that the Middle Classes" and the words ", in relation to small companies."
3 ° paragraph 3 is supplemented by the words "or his delegate".
S. 5 ÷ article 14 of Act of 17 July 1975 on business accounting, renumbered and amended by the Act of 7 May 1999, and amended by the Act of January 23, 2001, the following changes are made: 1 ° in the first sentence, the words "or his delegate" shall be inserted between the words "The Minister of Economic Affairs" and the words "may authorize";
2 ° in the second sentence, the words "or his delegate" shall be inserted between the words "the Minister of the Middle Classes" and the words "in relation to";
3 ° the third sentence is supplemented by the words "or his delegate".
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels on March 22, 2012.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, S. VANACKERE Deputy Prime Minister and Minister of economy, J. VANDE LANOTTE the Minister of Justice, Ms. A. TURTELBOOM the Minister of SMEs, Ms. S. LARUELLE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2011-2012.
House of representatives.
Documents.
-Bill, 53-1890, no. 1. -Amendments 53-1890, no. 2. -Report, 53-1890, no. 3. -Text adopted by the commission, 53-1890, no. 4. -Text adopted in plenary meeting and transmitted to the Senate, 53-1890, no. 5.
Compte rendu intégral. -26 January 2012.
Senate.
Documents. -Project not mentioned by the Senate, 5-1455, no. 1.