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The yearly financial statements are a legal requirement for a non-profit association, as for any other enterprise.
- Within six months after the closing of the financial year, the financial statements need to be approved by the General assembly
- They need to be registered at the Kamer van Koophandel
- They are used as attachment to the Yearly tax declaration
- They are a prerequisite to calculate the yearly successierechten
The financial statements consist of:
They are an aggregation of financial transactions and the general ledger.
- VZW administratie
- Financial reports of WMBE published as requirement for the Wikimedia Foundation
- General assembly
- List of financial statements
- VSDC review, nr. 201, juni-juli-augustus 2022, p. 4