- Balance: part of the financial statements showing the financial situation and assets of the company. The balance sheets show Assets, Net Worth and Liabilities.
- Profit and loss account or income statement: a financial statement that clearly details how the profit or loss was incurred in the financial year for a specific period.
- Report: a full report explaining the Balance Sheet and Profit and Loss Account.
- Audit Report: professional opinion of the auditor regarding the company accounts.
- Management Report: evolution of the business, current company situation and description of main risks faced.
- Statement of Changes in Net Worth: Information on transactions that have affected the equity.
- Statement of Cash Flows: cash variations and movements that reveal the liquidity needs of the company.
The Annual Accounts (also known as financial statements or balance sheets) contain information from the last two financial years. Comparing them tells us how the company has evolved and gives us an accurate picture of its financial situation.
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Additional information about Annual Accounts
Presentation of Annual Accounts: dates, processing and legal requirements
The Law on Companies with Share Capital requires Spanish companies to publish their annual accounts. This obligation is regulated by article 253.1 of Royal Legislative Decree 1/2010, of the 2nd July, which states: ‘The company directors are required to prepare the annual accounts, management report and proposal for the allocation of profits, as well as the consolidated financial statements and management reports where applicable, within three months of the end of the financial year.’
The company balance sheets are prepared every twelve months, except in the event of the registration of a new company, a modification to the financial year, or the dissolution of a company, where they would be prepared sooner.
From the financial year-end (which for most companies coincides with the end of the calendar year, in other words, the 31st December), a company has a maximum of six months to send its accounts to the Spanish Company House. The process comprises several stages:
- Preparation of the annual accounts by directors (up to 31st March)
- Legalisation of the required books: the Journal, and the Balance Sheet and Annual Accounts (up to 30th April)
- Approval of the annual accounts in the General Meeting (up to 30th June)
- Delivery of the annual accounts to the Company House (up to 30th July)
For PLCs and Ltd. companies, the accounts must be signed by all the directors.
There are two ways a company can present its accounts to the Spanish Company House:
- As hard copy by downloading the official templates from the website and handing the printed documents to the corresponding Company House.
- In CD or DVD format, or telematically, by downloading the programme to send via the website (the delivery is then made via the same website).
There is a fee associated with presenting the Annual Accounts to the Company House. The amount depends on the number of company books to be presented. Payment is by cheque payable to the corresponding Commercial Registry, by bank deposit or by bank transfer. For more information about this process, contact the corresponding Company House. At Infoempresa.com you will find a directory of the Companies Houses of each Spanish province containing their contact details (address, telephone number and email address).
Publication of Annual Accounts
The time between the presentation of the balance sheets to the Commercial Registry and their publication varies and can be as long as two months in the summer. The accounts become available to Infoempresa as soon as they are published and you can activate a free update alert to ensure you are notified by email when the annual accounts of the company you are interested in are available.
Types of Annual Accounts: abbreviated, normal, SME and consolidated accounts
There are four types of company balance sheets. Depending on the size and characteristics of the company (for example, volume of turnover, number of employees, net turnover or total assets), the company can opt to provide its financial information in one of the following account formats: abbreviated, normal, SME or consolidated accounts.
The main difference between these formats is the amount of entries (large companies are required to include some additional entries). You can consult the criteria to help you choose the right model on the following links:
The financial information found in the Annual Accounts provides an insight into the financial health of a company and affords security for trade between companies. Infoempresa allows you to consult the accounts of any Spanish company quickly and easily: you will receive them by email in approximately 5 minutes!