Financial statements
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Les comptes annuels sont une exigence légale pour une association à but non lucratif, comme pour toute entreprise.
Legal requirements[modifier]
- 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[modifier]
The financial statements consist of:
They are an aggregation of financial transactions and the general ledger.
Sources[modifier]
External links[modifier]
See also[modifier]
- VZW administratie
- Financial reports of WMBE published as requirement for the Wikimedia Foundation
- General assembly
- List of financial statements
References[modifier]
- VSDC review, nr. 201, juni-juli-augustus 2022, p. 4