Financial statements
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Die Jahresabschlüsse sind eine gesetzliche Voraussetzung für einen gemeinnützigen Verein, wie bei jedem Unternehmen.
Legal requirements[Bearbeiten]
- 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
Components[Bearbeiten]
The financial statements consist of:
They are an aggregation of financial transactions and the general ledger.
Sources[Bearbeiten]
External links[Bearbeiten]
See also[Bearbeiten]
- VZW administratie
- Financial reports of WMBE published as requirement for the Wikimedia Foundation
- General assembly
- List of financial statements
References[Bearbeiten]
- VSDC review, nr. 201, juni-juli-augustus 2022, p. 4