Accounting report as at June 30th 2014

Accounting report as at June 30th 2014

Order no 936/2014 for for the approval of the Accounting reporting system on 30 June 2014 of economic operators was published into Official Gazette no 540/21.07.2014

Main provisions:

Economic operators which in the previous financial year recorded a turnover of higher than 220,000 lei, have to submit to the local offices of the Ministry of Finance accounting reports at 30 June 2014.

Turnover is calculated based on the indicators in the annual financial statements as of 31.12.2013.

Accounting reports shall be submitted to the local offices of the Ministry of Finance, on paper and in electronic format or only in electronic format on the website www.e-guvernare.ro.

Accounting reports on 30 June 2014 shall be submitted to the local offices of the Ministry of Finance no later than 18 August 2014.

Failure to submit accounting reports on 30 June 2014 as provided by the Order shall be fined under art. 42 of Law no. 82/1991 (ie fine ranging from 300 lei to 5,000 lei).

Accounting reports on 30 June 2014 include the following:

a) statement of assets, liabilities and equity (code 10);
b) profit and loss account (code 20);
c) informative data (code 30).

Entities that have chosen a different financial year than the calendar year shall submit accounting reports but using information at different dates.

Accounting reports on 30 June 2014 shall be signed by the administrator or the person liable for entity’s management.

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