The last task connected with the financial statements of 2015 to be performed by companies is publishing them in the Collection of Documents. This obligation is to be met by both companies which are required to have their financial statements audited and those which do not.
The deadline is stipulated by the Accounting Act. The Financial statements are published after it has been audited (if required) and approved by corresponding body (usually at the General Meeting of Shareholders) within 30 days of meeting both mentioned conditions and no later than the subsequent accounting period has ended even without their previous approval.
Since the law requires a general meeting approving the financial statements to be held no later than six months after the respective accounting period has ended, the companies whose accounting period coincides with the calendar year ought to add their financial statements to the Collection of Documents by 30 July of the next year the latest.
Financial statements are considered to be compiled after requirements given by law have been met and they have been approved by the corresponding statutory body. As the Accounting Act stipulates, a signature record is such an accounting record which contains a person’s own signature or guaranteed, electronic one based on a qualified certificate. If a company, then, submits its financial statements electronically, the electronic signature should always be added.