Offenlegungspflichtige Unternehmen müssen spätestens zum Jahresende 2016 ihren Jahresabschluss für das Geschäftsjahr 2015 offengelegt haben. Der Jahresabschluss ist dabei in elektronischer Form beim Bundesanzeiger einzureichen. „Bei vielen Unternehmen ist das Geschäftsjahr identisch mit dem Kalenderjahr“, so Heike Cloß, stellvertretende Hauptgeschäftsführerin der IHK Saarland. „Deshalb sind bis zum 31. Dezember die Jahresabschlüsse offenzulegen. So hat es jedes Unternehmen selbst in der Hand, über die rechtzeitige Einreichung seines Jahresabschlusses zu entscheiden und ein Ordnungsgeldverfahren zu vermeiden“. Wichtig: Nur für Kleinstunternehmen gibt es bei der Ausstellung und Offenlegung des Jahresabschlusses Erleichterungen. Für alle anderen gilt, dass die Rechnungslegungsunterlagen spätestens ein Jahr nach dem Abschlussstichtag dem Betreiber des Bundesanzeigers elektronisch offenzulegen sind. Wird dagegen verstoßen, so wird ein Ordnungsgeldverfahren eingeleitet. Weitere Informationen können eingesehen werden unter www.bundesjustizamt.de.
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Offenlegungspflicht bis Ende 2016 beachten!
A story by Industrie- und Handelskammer des Saarlandes