Key Benefits:
See the copyright notice Conditions of use .
The presentation of the Minister for Trade and Industry is laid down in the Accounting Act of 30 December 1997 (1336/1997) Section 6 of Chapter 8 Pursuant to:
The profit and loss account shall be drawn up in accordance with the following formula, unless otherwise specified below:
1. TURNOVER
2. Change in stocks of finished and unfinished products
3. Manufacturing for own use
4. Other income of business
5. Materials and services
(a) Substances, supplies and articles
(aa) Purchments during the financial year
(ab) Change in stocks
(b) External services
6. Staff costs
(a) Wages and salaries
(b) Personal expenses
Ba) Pension costs
(bb) Other personal expenses
7. Depreciation and impairment
(a) Depreciation according to plan
(b) Valuation of fixed assets
(c) Variations in the corresponding exceptional impairment
8. Other expenses for business
9. OPERATING PROFIT (LOSS)
10. Financial income and expenditure
A) Income from shares in the same group of companies
(b) Income from shares in participating undertakings
(c) Income from other permanent equivalent investments
(d) Other interest and financial income
(e) Value adjustments for permanent investments
(f) Reductions in the value of the corresponding financial securities
(g) Interest payable and other financial charges
11. PROFIT (LOSS) BEFORE ADVENTITIOUS LOTS
12. Ranting items
(a) Randal income
(b) Ranting costs
13. PROFIT (LOSS) BEFORE FINANCIAL TRANSACTIONS AND TAXES
14. Financial transfers
(a) Change in the absence of a deletion
B) Modification of voluntary provisions
15. Income tax
16. Other direct taxes
PROFIT FOR THE 17TH FINANCIAL YEAR (LOSS)
The profit and loss account in accordance with the formula referred to in paragraph 1 shall include in point 10 (c) and (d) separately the proceeds from the companies of the same group. In the same way, in point (g) of that paragraph, the interest and other financial charges for the companies of the same group shall be submitted.
Taxes on income tax may be broken down by means of taxes due to random lots and to be marked in the profit and loss account according to the formula referred to in paragraph 1, after paragraph 12. In this case, under the heading 'VOITTO (TAPPIO)', it shall be replaced by the following:
The accounting person may present, in the sum of paragraph 1 (1) (1) to (5), 'BRUTTOTULOS' if, for the financial year ending and immediately preceding the period immediately preceding it, one of the following limits has been exceeded:
1) turnover or equivalent yield of eur 3 400 000
2) balance sheet total eur 1 700 000
3) employed on average 25 persons.
(30.12.2004)For the purposes of Article 1 (1), the profit and loss account shall be calculated according to the following formula, unless otherwise specified below:
1. TURNOVER
2. Costs of procurement and manufacture
3. Gross kate
4. Sales and marketing costs
5. Administrative expenses
6. Other income of business
7. Other operating expenses
8. OPERATING PROFIT (LOSS)
9. Financial income and expenditure
A) Income from shares in the same group of companies
(b) Income from shares in participating undertakings
(c) Income from other permanent equivalent investments
(d) Other interest and financial income
(e) Value adjustments for permanent investments
(f) Reductions in the value of the corresponding financial securities
(g) Interest payable and other financial charges
10. WINNING (LOSS) BEFORE ADVENTITIOUS LOTS
11. Contaminated items
(a) Randal income
(b) Ranting costs
12. WINNING (LOSS) BEFORE FINANCIAL TRANSACTIONS AND TAXES
13. Financial transfers
(a) Change in the absence of a deletion
B) Modification of voluntary provisions
14. Income tax
15. Other direct taxes
PROFIT FOR THE 16TH FINANCIAL YEAR (LOSS)
The profit and loss account in accordance with the formula referred to in paragraph 1 shall include, in point 9 (c) and (d), separately the proceeds from the companies of the same group. In the same way, in point (g) of that paragraph, the interest and other financial charges for the companies of the same group shall be submitted.
Taxes on income tax may be broken down by means of taxes due to random lots and to be marked in the profit and loss account according to the formula referred to in paragraph 1 after paragraph 11. In this case, under the heading 'VOITTO (TAPPIO)'.
For the purposes of paragraph 1 (1) (1), (3) and (6), the accounting person may present the sum of 'BRUTTOTULOS' if, in the financial year ending immediately and immediately preceding it, no more than one of the following limits is exceeded:
1) turnover or equivalent yield of eur 3 400 000
2) balance sheet total eur 1 700 000
3) employed on average 25 persons.
(30.12.2004)The profit and loss account of the athetical entity and the Foundation shall be drawn up according to the following formula:
Actual activity
1. Imported
2. The Walk
(a) Staff costs
(b) Depreciation
(c) Other expenses
3. Readmission/Consumption
Resources raised
4. Imported
5. The Time
6. Reproduction/Consumption
Investment and financial activities
7. Imported
8. The Walk
9. Readmission/Consumption
Ranithly items
10. Sentient income
11. Ranting costs
12. General allowance
13. The result of the financial year
14. Financial transfers
(a) Change in the absence of a deletion
B) Modification of voluntary provisions
15. Surplus of financial year (deficit)
The actual operation of the atypical Community or the Foundation shall be carried out by the Community or the Foundation's statutes or by the statutes.
The income and expenses of each group shall be sufficiently specified in the profit and loss account or as an annex to it. In addition, in the light of the nature and extent of the activity, the actual operating income and costs incurred shall be broken down by sector of activity in the profit and loss account or as an annex to it. Only the amounts of the proceeds and costs of the business can be disclosed, and the profit and loss account must be accompanied by a separate profit and loss account.
When the activities of an ideological entity or of a foundation are mainly based on the management of the property, the formula set out in Article 4 may be used mutatis mutandis.
The profit and loss account of the property management activity in companies other than those referred to in Article 9 (1) (1) (1) to (3) of Chapter 3 of the Accounting Act shall be calculated according to the following formula, as provided for in Article 1 (1):
1. Real estate income
(a) Resistance
(b) Rent
C) Reimbursements
(d) Other property income
2. Credit losses and recoveries
3. Real estate costs
(a) Staff costs
(b) Administration
(c) Use and maintenance
D) Outdoor management
(e) Cleaning
(f) Heating
(g) Water and sewage
(h) Electricity and gas
(i) Waste management
J) Non-life insurance
(k) Rent
(l) Property tax
(m) Repairs
(n) Other medical expenses
4. USE/TREATMENT KATE
5. Depreciation and impairment
(a) Buildings and structures
(b) machinery and equipment
C) Other long-acting expenditure
6. Financial income and expenditure
A) Dividend income
B) Interest income
C) Other financial income
(d) Interest expenses
E) Other financial charges
7. PROFIT (LOSS) BEFORE ADVENTITIOUS LOTS
8. Ranting items
(a) Randal income
(b) Ranting costs
9. WINNING (LOSS) BEFORE FINANCIAL TRANSACTIONS AND TAXES
10. Financial transfers
(a) Change in the absence of a deletion
B) Modification of voluntary provisions
11. Direct taxes
12. PROFIT (LOSS) /SURPLUS (DEFICIT)
A profit and loss account may be drawn up for a housing company rather than provided for in paragraph 1, in accordance with Article 1 (1) if all the shareholders have given their consent.
If the consideration is to be broken down into the treatment and capital consideration, the capital consideration shall be shown in the other financial income.
The profit and loss account of a self-employed person referred to in Section 4 of Chapter 7 of the Accounting Act shall be calculated instead of the following formula as provided for in Article 1:
1. Imported
(a) Income from occupation
(b) Other permanent income
(c) Randal income
(d) Own use
(e) Reduction of voluntary reserves
2. The Walk
(a) Substances, supplies and articles
(aa) At the beginning of the year
(ab) During the financial year
(ac) At the end of the financial year
(b) Wages
(c) Rent
D) Other permanent expenses
(e) Depreciation
F) Ranking costs
(g) Interest
(h) Appendix to optional reserves
(i) Direct taxes
3. Profit for the year (loss)
If the income and expenses are indicated on the basis of the profit and loss account, it shall be indicated in the profit and loss account or as an annex.
The balance sheet shall be as follows:
Va s t a t i on
A PERMANENT EQUIVALENT
I. Intangible assets
1. Development expenditure
2. Intangible rights
3. Business value
4. Other long-acting expenditure
5. Prepayments
II Tangible assets
1. Land and waters
2. Buildings and structures
3. Machinery and furniture
4. Other tangible assets
5. Prepayments and pending contracts
III Investment
1. Parts in companies of the same group
2. Receivables from companies of the same group
3. Participations in partner enterprises
4. Receivables from participating undertakings
5. Other shares and other equity
6. Other assets
B-SWITCHING
I. Current assets
1. Substances and accessories
2. Unfinished products
3. Capacity/goods
4. Other assets
5. Prepayments
II Amounts
1. Sales of sales
2. Receivables from companies of the same group
3. Receivables from participating undertakings
4. The Claims
5. Other assets
6. Unpaid shares/units
7. The Transfers
III Financial securities
1. Parts in companies of the same group
2. Other shares and other equity
3. Other securities
Money and banking claims
Va s t a t a t i on
A CAPITAL
I. Shares, equity or other capital
II Overresources fund
III Valuation Fund
Value of the fair value fund
V Other funds
1. Reserve Fund
2. Funds under articles of association or regulations
3. Other funds
V-Winning of previous financial years (loss)
VI Profit for the year (loss)
B ACCUMULATION OF FINANCIAL TRANSACTIONS
1. The Exodus
2. Voluntary reserves
C MANDATORY PROVISIONS
1. Pension reserves
2. Tax provisions
3. Other mandatory reserves
D FOREIGN CAPITAL
1. Debt securities loans
2. Alternative debt securities
3. Loans from financial institutions
4. Retired
5. Advances received
6. Shops
7. The Financial Perspective
8. Liabilities to companies of the same group
9. Liabilities to participating undertakings
10. Other liabilities
11. Accruals
(30.12.2004)The amount of the long-term receivables as referred to in point B. II and in points 1 to 7 of this paragraph shall be entered separately in the balance sheet.
The amount of the liabilities referred to in point D of paragraph (1) and in points (1) to (11) of this paragraph shall be entered separately on the balance sheet.
The balance sheet of the Athenic Community and the Foundation shall disclose separately the assets or capital whose use is limited by specific provisions.
The funds to be treated separately shall be reported on the balance sheet.
Paragraphs A. II (1) and (2) of the foregoing paragraph (1) shall set out the unevidential acquisition cost of the buildings to which the reporting entity has ownership. In addition, in the abovementioned subparagraphs, the purchase of rental rights for real estate, which has been activated in accordance with Chapter 5, Section 11 of the Accounting Act, is set out in its own heading. (23.8.2001)
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, both the end and the immediately preceding financial year have been exceeded, the balance sheet shall be drawn up instead of the provisions laid down in Article 6 (1).
Va s t a t i on
A Permanent equivalent
1. Intangible assets
2. Tangible assets
3. Investments
B Variable
1. Current assets
2. Receivables; short and long term separately
3. Financial assets
4. Cash and bank accounts
Va s t a t a t i on
A Capital
1. Capital, share or other similar capital
2. The Resources Fund
3. Valuation Fund
4. A fair value fund
5. Other funds
6. Winning of previous financial years (loss)
7. Profit for the year (loss)
B-accumulation of financial transfers
C-Mandatory reserves
D Foreign capital; short and long-term separately
(30.12.2004)In addition to the provisions of paragraph 1, the reduced balance sheet shall specify the sales receivable, the purchasing debts and the advance payments received.
The presentation of the statement of income and the presentation of the balance sheet shall not be altered unless there is a specific reason.
The profit and loss account and the balance sheet shall be drawn up in more detail if it is necessary to clarify the factors or balance sheet items involved in the performance of the accounting year.
The income and expense items shall be reported separately in the profit and loss account without any other reduction, unless the combination of profit and loss is justified in order to provide a true and fair view.
When the reporting obligation is obtained from the person to whom he himself owes it, the balance sheet shall be disclosed separately in the balance sheet. Other balance sheet items shall also be reported without diminishing, unless such a reduction is justified in order to provide a true and fair view.
Parts of the profit and loss account as provided for in Articles 1 to 5 shall be combined if their separate presentation is only of minor importance for the purpose of giving a true and fair view, or if the combination results in a clearer presentation. However, the profit and loss account to be drawn up in accordance with the formula set out in Article 1 or 2 shall include a turnover and profit for the financial year (loss) and the capital letters written in capital letters.
The items marked with the balance sheet formula provided for in Article 6, with the exception of own shares or units and shares in companies of the same group, may be combined if their separate presentation is of minor importance To provide a sufficient picture or if the combination results in a clearer presentation.
By way of derogation from Articles 1, 2 and 6 in the profit and loss account and in the balance sheet, if the nature of the activity of the accounting professional is required, the Arabic numeric items shall be used for the purposes of the profit and loss account.
Paragraph 2 has been repealed by A 30.12.2004 1313 .
Where a single title does not come under a heading for the financial year and the preceding financial year, it shall be excluded from the profit and loss account or balance sheet. In addition, the accounting officer may deviate from the number and letter identifiers of the headings used in the formulae of Articles 1 to 6, or indicate the entries without these identifiers. (23.8.2001)
The financial statement referred to in Article 1 (1) (3) of Chapter 3 of the Accounting Act shall be reflected in:
(1) Business cash flow Which shows the extent to which the reporting entity has been able, through its business during the accounting year, to provide financial resources for capacity-building, to pay return to equity investors, to make new investments and loans, Without recourse to external sources of funding.
(2) Investment cash flows , which demonstrate the use of cash flows that have been carried out by the reporting entity with a view to the long-term accumulation of future cash flows; and
(3) Financial flows of finance Which show changes in equity and debt in the course of the financial year.
The following information shall be provided:
(1) the valuation principles and methods used in the preparation of the annual accounts, and the principles and methods of periodicity;
(2) justification if the presentation of the profit and loss account or balance sheet has been changed and the effects of the change;
(3) adjustments made to the data presented in the previous financial year;
(4) a statement if the data for the previous financial year are not comparable with the data for the completed financial year;
(5) the revenue and expenditure for the previous financial years and the correction of errors, if they are not insignificant;
(6) any part of the balance sheet item covering several items of the balance sheet if this information is material; and
(7) The criterion for the use of foreign currency assets, liabilities and other commitments in the event of a change in the course of the accounting day. (23.8.2001)
In the case of financial instruments of permanent equivalent value, which are recognised at a fair value and are not subject to a write-off in accordance with Section 13 of Chapter 5 of the Accounting Act, the financial statements shall be disclosed to the The book value and the fair value, either by means of financial instruments or by other appropriate means, together with reasonable evidence that the book value is once again reached and any other justification for not having a depreciation Made. (30.12.2004)
If financial derivative instruments are not valued at fair value pursuant to Section 2 (a) of Chapter 5 of the Accounting Act, for each class of derivatives, the fair value of derivatives, if this can be reliably defined, shall be shown as a fair value for each class of derivatives, as well as information The extent and nature of their use. (30.12.2004)
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the previous financial year and the immediately preceding financial year have been exceeded, the reporting entity may not table paragraph 1 (5) and 3 The notes referred to in the article. (30.12.2004)
The following information shall be provided:
(1) the distribution of turnover by economic activity and in accordance with geographic markets;
(2) items included in random returns and expenses;
(3) a description of the criteria and changes to the depreciation criteria set out in the plan;
(4) a statement of the changes in the mandatory provisions contained in returns and expenses, if they are not insignificant;
(5) the sum of the amounts resulting from contributions from other undertakings, interest income and interest charges; and
(6) a breakdown of the connected lots as referred to in Chapter 1, Article 10 (3).
The breakdown referred to in paragraph 1 (6) may be omitted where the combination has had only a minor role to give a true and fair view.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act has been overrun by both the end and the immediately preceding financial year, the reporting entity may not disclose the information provided for under Article 1 (1) (1) and (2) of the Accounting Act. Paragraph 2.
The following information shall be provided:
Paragraph 1 has been repealed by A 30.12.2004 1313 .
Paragraph 2 is repealed by A 30.12.2004 1313 .
(3) a statement on the non-deleted activation expenditure, separately from the activation costs referred to in Section 8 (2) of Chapter 5 of the Accounting Act;
(4) a reasoned statement if the depreciation period of the activated development expenditure or goodwill is longer than five years; (30.12.2004)
(5) non-recorded expenditure and capital cuts for the issue of the loan;
(6) valuation principles and valuation methods for their sites;
(7) information on the part not yet removed from the cost of purchasing machinery and equipment;
(8) if the interest payments are included in the cost of the asset, a statement of the amount of the interest payments activated during the accounting year and the balance sheet-specific data on unreactivated interest payments;
(9) balance sheet item information on the difference between the repurchase price of the commodities referred to in Article 5 (4) of Chapter 4 of the Accounting Act and the difference in the reactivation of activated procurement expenditure, if relevant;
(10) the information referred to in paragraph 9 to the balance sheet items other than those covered by inventories;
(11) the relevant items included in the transfer claims; and
(12) a breakdown of the corresponding items in accordance with Chapter 1, Article 10 (4).
In addition to the provisions of paragraph 1, account shall be taken of the permanent balance sheet of the balance sheet, separately from the cost of purchase and the revaluation, on the basis of the balance sheet item:
1) at the beginning of the financial year;
(2) additions and deductions during the accounting year as well as transfers between consignments;
(3) accrued depreciation and impairment at the beginning of the accounting year;
(4) reduction and impairment of depreciation and impairment;
(5) depreciation under the plan for the financial year; and
(6) impairment and their returns.
In addition to the provisions of paragraph 1, the assets referred to in Article 6 (1) (1) of Chapter 1 shall be declared separately:
1) sales agents;
2) other assets; and
3) accruals.
Paragraph 3 shall also apply to the assets referred to in Article 6 (1) (1) of Chapter 1.
The breakdown referred to in paragraph 1 (12) may be omitted where the combination has had only a minor role to give a true and fair view.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act has been exceeded by the end and immediately preceding the preceding financial year, the reporting entity may not disclose the information provided for in Article 9 (1) (7), and (9) to (11), and exclude the notes referred to in paragraph 2 from other items than the value increases. (23.8.2001)
The following information shall be provided:
(1) the balance sheet item breakdown of the additions and deductions of own funds and transfers between these items during the financial year;
(1a) Deduction of the acquisition of own shares and adjustments of equity instruments; (30.12.2004)
(2) broken down by balance sheet items, broken down into long-term foreign capital liabilities due later than after five years;
(3) a breakdown of issued bonds, separately from convertible bonds and other equity-related loans indirectly;
(4) the relevant items included in the transfer debts;
(5) a breakdown of the liability items linked to the combination pursuant to Article 10 (4) of Chapter 1; and
(6) a breakdown of the items marked with mandatory provisions if necessary to clarify the balance sheet items.
In addition to the provisions of paragraph 1, the liabilities referred to in Article 6 (1) of Chapter 1 shall be reported separately:
(1) advances received;
2) buying debts;
3) financial bills;
4) other liabilities; and
5) transfer debts.
Paragraph 2 shall also apply to the liabilities referred to in Article 6 (1), point (1) of Chapter 1.
The breakdown referred to in paragraph 1 (5) may be omitted where the combination has had only a minor role to give a true and fair view.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the financial year ending and the immediately preceding financial year have been exceeded, the reporting entity may submit the information referred to in paragraph 1 (2). Not specified in the balance sheet, and shall not disclose the notes provided for in paragraphs 3 and 4 of that paragraph. In that case, the breakdowns referred to in paragraph 6 may also be excluded from the provisions of Chapter 1, Article 6 (1), for the other mandatory provisions referred to in paragraph C. 3. (23.8.2001)
The following information shall be provided:
(1) imputed tax debt and receivables as referred to in Section 18 of Chapter 5 of the Accounting Act, if they are relevant and are not included in the balance sheet;
(2) information on the distribution of income tax on taxes due to adventitious lots, unless this allocation is presented in the profit and loss account; and
3) a description of the possible impact on income tax of the increase in value added.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, both ended and immediately prior to the end of the accounting year, the reporting entity may not disclose the information provided for under Article 1 (1) to (3). Point.
The following information shall be provided:
(1) liabilities secured or otherwise provided by the accounting officer of the accounting officer, broken down by type of collateral, in accordance with Section 6 of Chapter 1, on the liabilities of the debt-to-balance sheet of the balance sheet;
(2) the aggregate value of the collateral referred to in paragraph 1, broken down in accordance with that paragraph;
(3) the total amount of collateral provided by the reporting entity other than in the manner referred to in paragraph 1, broken down by type of collateral;
(4) the sum of the securities issued by the reporting entity on behalf of companies belonging to the same group, broken down by type of collateral; and
(5) the aggregate value of the securities referred to in paragraphs 1 to 4, broken down by species.
Commitments and liabilities not included in the balance sheet shall be disclosed:
(1) pension liabilities relating to the reporting entity;
(2) the nominal quantities of rentals under leasing contracts, broken down and payable in the following financial years, as well as the essential dismissal and redemption conditions of those contracts;
(3) contingent liabilities on behalf of companies belonging to the same group;
(4) other liability commitments given by the reporting entity; and
(5) other off-balance sheet arrangements. (28.08.2008/547)
The other contingent liabilities and arrangements referred to in paragraph 2 (4) and (5) shall be notified:
(1) nature;
(2) the business criterion; and
(3) the financial impact on the reporting entity where the risks or benefits arising from them are essential and this information may be considered necessary for the assessment of the financial position of the reporting entity.
(28.08.2008/547)If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the end and the immediately preceding financial year have been exceeded, the reporting entity may not disclose the notes referred to in paragraph 3. (28.08.2008/547)
If the accounting records, the accounts, the activity report and the administration are audited, the audit law (209/2007) , the attachment of the auditor's fees, broken down by order group, shall be as follows:
(1) audit;
2) the mandates referred to in Article 1 (1) (2) of the Audit Act;
(3) tax consultancy;
4) other services.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the end and the immediately preceding financial year have been exceeded, the reporting entity may not disclose the information referred to in paragraph 1.
The information shall include information on the transactions between the reporting entity and the related parties where they are relevant and have not been carried out on normal commercial terms. Data on individual transactions may be aggregated by type, except where a separate presentation of the data can be considered necessary to assess the effect of the transaction on the financial position of the reporting entity. The information to be submitted shall include:
1) a description of the transaction;
2) the value of the transaction;
(3) the nature of the related relationship; and
(4) other information necessary for the assessment of the financial position of the reporting entity.
For the purposes of this Article, the close circle shall be understood as referring to this Article as defined in international accounting standards approved by the procedure laid down in Regulation (EC) No 1606/2002 of the European Parliament and of the Council To be applied in the Community.
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the end and the immediately preceding financial year have been exceeded, the reporting entity may not disclose the information referred to in paragraph 1. The same applies to other accounting obligations in respect of transactions involving a wholly owned subsidiary of an undertaking belonging to or with the same group of undertakings.
The following information shall be provided:
(1) average number of staff during the accounting year, broken down by group; and
(2) the remuneration of the financial year, fees, pension and other personal expenses, unless they are specified in the profit and loss account.
The Executive Director and his deputy, members and alternates of the Board of Directors and of the Administrative Board and the relevant institutions shall be informed on an institutional basis:
(1) salaries and fees for these tasks;
(2) the aggregate amount of the loans granted to them, together with a reduction in the amount and an increase during the financial year, as well as the principal interest and other conditions of the loans; (23.8.2001)
(3) the sum and the principal content of the collateral and contingent liabilities referred to in Article 7 (1) (5) and (2) (4); and
(4) pension commitments for these tasks.
The persons previously consulted in the institutions referred to in paragraph 2 shall be informed by each institution of the information provided for in paragraph 4 of that Article.
Accountancy professional whose securities are in the securities market (445/1989) , the information referred to in points (1) and (4) and (3) of paragraph 2 shall be given, broken down by person, in the State of the European Economic Area. Other accounting persons may not disclose such information if they relate to a single person. (30.12.2004)
If not more than one of the limits laid down in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act has been exceeded by the end and immediately preceding the preceding financial year, the reporting entity may not disclose the information provided for in Article 9 (2) (1) and (4) and (3).
The following information shall be provided:
(1) the name, domicile and ownership of one-fifth or more of the participating undertakings as well as the capital and profit or loss for the accounting year in accordance with the most recent financial statements; and
(2) the undertaking from which the accounting officer has unlimited liability, the information referred to in paragraph 1 and the form of information.
The holding referred to in paragraph 1 (1) shall also include the holdings of a person acting in his own name but on behalf of the reporting entity.
The information referred to in paragraph 1 may not be submitted if:
(1) the undertaking subject to the obligation of accounting or ownership would have significant adverse effects on the presentation of the information and the reasons for the derogation are given; or
2) the information is of limited relevance in order to give a true and fair view.
In addition to the provisions laid down in paragraph 3, the information referred to in paragraph 1 (1) of the capital and the profit or loss of the financial year may be omnipresent if:
(1) the undertaking is combined with a daughter or associate in the consolidated financial statements of the reporting entity or its parent; or
(2) the reporting entity has less than half the shares or shares of the undertaking and the undertaking is not obliged to indicate its balance sheet.
In addition to what is provided for in this Chapter, the statement of the profit and loss account or the balance sheet of a foreign group which is comparable to that of a foreign group shall be disclosed:
(1) the name and address of the parent undertaking which prepares the consolidated financial statements of the largest entity to which the reporting entity belongs;
(2) the name and address of the parent undertaking of the sub-group in the lowest consolidated financial statements, which is included in the group referred to in paragraph 1 and which includes the reporting entity as a subsidiary;
(3) information on where a copy of the consolidated financial statements referred to in paragraphs 1 and 2 are available.
(30.12.2004)Where the consolidated financial statements have not been drawn up pursuant to Chapter 6 (4) of the Accounting Act, the statement of profit and loss account or balance sheet of the parent undertaking shall include the name and registered office of the undertaking which The consolidated financial statements of the parent undertaking and its subsidiaries are consolidated.
Private trader, accounting officer and other accounting officer within the meaning of Article 11 (1) of the Accounting Act, other than those referred to in paragraphs 1 and 6 to 14 of Chapter 1 of the Act and Article 9 (1) (2) and (3) of Chapter 3 of that Act Referred to in Articles 2 to 9 shall be replaced by the abbreviated notes, if not exceeding one of the limits referred to in Article 9 (2) of Chapter 3 of Chapter 3 of the Accounting Act, if both the end and the immediately preceding financial year have been exceeded.
At least the following information shall be provided in summary information:
(1) mortgages, guarantees, promissory notes, guarantees and other liabilities and contingent liabilities issued as collateral for liability; and
(2) the criterion for the use of foreign currency assets as well as liabilities and other commitments in Finland, unless the balance sheet date is used.
The consolidated balance sheet shall be drawn up in accordance with the formula provided for in Articles 1 to 5 of Chapter 1, mutatis mutandis, in accordance with the formula provided for in Section 6 of Chapter 1, as applicable. Furthermore, the provisions of Articles 7 to 11 of Chapter 1 shall apply mutatis mutandis.
The consolidated financial statements shall be drawn up in accordance with the formulae decided by the Ministry of Social Affairs and Health if:
(1) the parent of the group is an entity whose principal purpose is to own shares and shares of other entities; and
2) the group's subsidiaries are exclusively or partly insurance companies in such a way that the group is mainly engaged in insurance activities.
The removal of the integrity of the group and the reduction in the group reserve shall be recorded in the consolidated financial statements in accordance with Chapter 1, Section 1, depreciation and write-downs. The reduction in the group reserve may also be presented as a separate item.
On the basis of Article 13 of Chapter 6 of Chapter 6 of the Accounting Act, significant items are presented in the consolidated balance sheet in the aggregate amount of the financial returns and expenses under the heading 'Share of profits of associates (loss)'. However, if the specific character of the consignment requires it, it shall be marked either before profits and to cover the costs and expenses incurred.
Income taxes are broken down in the consolidated financial statements or as an annex to taxes paid or payable for the accounting year and for the previous financial years and, on the other hand, for the change in the deferred tax liability or receivable. (23.8.2001)
Minority shares shall be included in the consolidated balance sheet for a separate financial year's profit or loss.
Article 1 (3) and Article 2 (3) of Chapter 1 shall also apply to the consolidated balance sheet. If the accounting officer does not apply Article 7 (6) of the Accounting Act, Article 7 (6) of the Accounting Act, non-adventitious lots shall be presented as tax on actual operations before the entry 'Victory (loss) before adventitious items', from which Title 'Victory (loss) of actual activity'. (23.8.2001)
The remaining part of the group shall not be removed from the consolidated balance sheet in a group of non-material assets. The group reserve is to be included in the consolidated balance sheet for its own resources before foreign capital. The non-extracted group value and the non-recorded group reserve may be presented as one single item in the consolidated balance sheet.
The cost of the acquisition of shares or units of the associate referred to in Article 13 (2) of Chapter 6 of Chapter 6 of the Accounting Act and the increases and reduction items calculated in the manner laid down in paragraphs 4 to 7 of that Article shall be recorded in the consolidated In their own specific category of investments. (23.8.2001)
The calculation of the tax base resulting from the rectification and replenishment of the income taxes referred to in Chapter 6, Section 11 of Chapter 6 of the Accounting Act is set out in the consolidated balance sheet of the group responsible for the variable tranches and the resulting census. A tax debt in the category of debt, unless they are included in a single item with the imputed tax liabilities or tax assets referred to in Article 18 of Chapter 5 of Chapter 5 of the accounting law of the group companies. (23.8.2001)
Minority shares are labelled as a separate item after their own capital.
The calculation of the accrued income from the accumulation of financial transactions is presented as a separate category of debt, unless it is entered into a single item with the tax debt referred to in paragraph 3.
The consolidated balance sheet and the consolidated balance sheet shall include, where applicable, the information referred to in Sections 2 to 10 of Chapter 2.
The consolidated balance sheet and the consolidated balance sheet shall be presented:
(1) principles for the preparation of consolidated financial statements;
(2) a description of changes in the principles and methods of drawing up consolidated financial statements and the impact of changes on the result and financial position of the group's activities;
(3) a reasoned report on the non-compliance with the same valuation and periodicity of the consolidated financial statements as in the annual accounts of the parent undertaking of the group;
(4) the justification for the fact that, for a specific reason, the consolidated financial statements of the subsidiary have deviated from the calculation principle referred to in Article 4 (2) of the Accounting Act;
(5) the justification for the compliance of the consolidated financial statements with the principles of the group's valuation and periodicity;
(6) a description of changes in the group's structure which have a significant impact on the comparability of consolidated financial statements with the consolidated financial statements for the previous financial year;
Paragraph 7 has been repealed by A 30.12.2004 1313 .
(8) the criterion in respect of which the rate has been used to convert the accounts of a foreign subsidiary or associated undertaking to the Finnish currency; and
(9) a reasoned statement if the depreciation period of the group value is longer than five years.
The consolidated balance sheet and the consolidated balance sheet shall be presented:
(1) the name, domicile of the subsidiary undertaking combined with the consolidated financial statements, together with the total participation of persons acting on behalf of the group and group companies in this subsidiary;
(2) the information referred to in paragraph 1 to the consolidated financial statements of a non-consolidated subsidiary, the basis referred to in Chapter 6, Section 3 of the Accounting Act, or the law provided for by law in respect of the non-combination of the subsidiary, as well as the information referred to in Equity and profit or loss in the last annual accounts; (30.12.2004)
(3) the information referred to in paragraph 1 relating to the consolidated financial statements of the associated undertaking and the provision of the time for the presentation of equity capital; (30.12.2004)
(4) the information referred to in paragraph 1 for the consolidated financial statements of the non-aggregated undertaking, the reason for the absence of a combination and the amount of equity and the profit or loss of the profit or loss for the financial year of this associate; The financial statements; (30.12.2004)
(5) in accordance with Article 9 of Chapter 6 of the Accounting Act, the name and address of the subsidiary undertaking consolidated financial statements and the impact of a combination on the consolidated balance sheet for each equity item;
6) a description of the basis of the common influence if the financial statements of the associated undertaking are consolidated in consolidated financial statements in accordance with Section 15 of Chapter 6 of the Accounting Act; and
(7) if the subsidiary is a combination of consolidated financial statements on the basis of the annual accounts, other than that of the parent undertaking, the description of the material events affecting the performance of the subsidiary and the financial position of the subsidiary; Occurred between the financial years of the subsidiary and the parent undertaking. (23.8.2001)
If the accounting authority does not apply Article 7 (6) of Chapter 6 of the Accounting Act, it shall also include the accumulation of financial transactions within the meaning of paragraph 1 (2) and (4). This amount will also be deducted from the deferred tax liability.
Paragraph 3 has been repealed by A 30.12.2004 1313 .
In addition to the provisions laid down in Articles 1 to 3, a statement of the consolidated balance sheet and balance sheet shall be provided:
(1) a breakdown of the group value and the reduction of the group reserve if they are combined in the consolidated balance sheet;
(2) a breakdown of the group value and reserves which have been deducted from each other when the consolidated balance sheet is drawn up;
(3) a breakdown of deferred tax liabilities and their changes in the profit and loss account and the balance sheet of the group companies based on the accounting, combination measures and balance sheet items, if presented in combination with In the consolidated balance sheet and balance sheet; (23.8.2001)
(4) the share of the accumulated depreciation and voluntary reserves in equity;
(5) the outstanding amount of the group activity due to the affiliates, or the quantity not yet to be extracted by the group passport; and
(6) the average number of staff in joint ventures which have been consolidated in the consolidated financial statements as provided for in Article 15 of Chapter 6 of the Accounting Act.
The balance sheet specifications shall be listed in detail in the balance sheet of the reporting entity at the end of the accounting year:
(1) remain equivalent;
(2) the replacement;
3) foreign capital; and
4) mandatory provisions.
The balance sheet breakdowns referred to in paragraph 1 (1) may be drawn up in such a way as to include only the additions and deductions during the accounting year.
The notes referred to in Article 7 of Chapter 2, which are provided by the accounting officer in its financial statements, shall be listed by group. Changes shall keep a list or separate accounts during the accounting year if the information is not reflected in the main accounts.
The balance sheet breakdowns and the breakdowns of the accompanying data may be drawn up in the context of a machine-readable written form, where appropriate, according to the decision of the Ministry of Trade and Industry.
The breakdowns referred to in Articles 1 and 2 shall be dated and signed by the authors. The specification for the electronic database shall be validated with the express indication of the author and marking.
The provisions of this Regulation, with the exception of Article 8 (1) of Chapter 2, shall not apply to the financial statements and consolidated financial statements drawn up in accordance with the international accounting standards set out in Chapter 7a (1) of the Accounting Act, (1) and (2) to (4), Article 9 (1) to (3), Article 10 (1), Chapter 4, Article 1, Article 3 (1) (1) to (4) and (6) and Article 4 (6).
This Regulation shall enter into force on 31 December 1997.
This Regulation repeals the accounting regulation of 30 December 1992 (1575/1992) With its subsequent modifications.
This Regulation shall apply for the first time for the financial year starting on or after 1 January 1998.
The accounting officer shall be allowed to apply this Regulation to the accounts for the financial year in which the accounting law enters into force.
If the reporting entity applies the accounting law in force before 1 January 1998 (655/1973) Shall be subject to the provisions of the repealed Regulation referred to in Article 1 (2), in so far as the application of those provisions is subject to the application of those provisions.
Council Directive 78 /660/EEC; OJ L 222, 25.6.1978, p. 11, Council Directive 83 /349/EEC; OJ L 193, 13.6.1983, p. 1, Council Directive 90 /604/eec, OJ L 317, 8.11.1990, p. 57, Council Directive 90 /605/eec, OJ L 317, 8.11.1990, p. 60This Regulation shall enter into force on 1 June 1998.
This Regulation shall enter into force on 31 December 2001. The Regulation shall apply for the first time in the accounts for the financial year starting on or after 1 January 2002. The accounting officer may apply this Regulation to the accounts for the financial year in which the Regulation enters into force.
This Regulation shall enter into force on 31 December 2004 and shall apply for the first time for a financial year starting on or after 1 January 2005.
The accounting person may apply this Regulation for the financial year in which the Regulation enters into force.
Directive 2001 /65/ec of the European Parliament and of the Council; OJ L 283, 27.10.2001, p. 28, Regulation (EC) No 1606/2002 of the European Parliament and of the Council; OJ L 243, 11.9.2002, p. 1
This Regulation shall enter into force on 1 July 2007 and shall apply for the first time for the financial year starting on or after 1 January 2008.
The accounting person may apply this Regulation for the financial year in which the Regulation enters into force.
This Regulation shall enter into force on 1 September 2008 and shall apply for the first time for the financial year starting with or after the entry into force of the Regulation.
The accounting person may apply this Regulation for the financial year in which the Regulation enters into force.
Directive 2006 /46/EC of the European Parliament and of the Council (32006L0046); OJ L 224, 16.8.2006, p. 1
