The board of directors has to draw up and present the financial statements to the general meeting within five months after the end of the financial year. This period can be extended by a maximum of five months if accepted by the general meeting. After the financial statements have been approved by the general meeting, they have to be published within eight days together with the annual report.
Related Questions
The requirements for the financial statements depend on the size of the company.
Who has to draw up the financial statements? Who has to check them? Whose approval is needed before publishing?
Every year your company has to disclose its financial statements. Which information do the financial statements have to contain?
If a company is obligated to draw up an annual report, depends on the size of the company. What is the content of the annual report?
The parent company can decide to include the financial statements of its subsidiaries in its own financial statements. Why would the parent company do this?