Koniec czerwca to gorący okres podczas którego dla większości spółek upływa termin na zatwierdzanie sprawozdania finansowego za poprzedni rok obrotowy. Dotyczy to tych spółek, których rok obrotowy zakończył się z 31 grudnia 2016 r. Zatwierdzenie sprawozdania finansowego powinno nastąpić podczas prawidłowo zwołanych (o tym wpis tutaj) obrad Zwyczajnego Zgromadzenia Wspólników (w przypadku spółki akcyjnej podczas Zwyczajnego Walnego Zgromadzenia Akcjonariuszy). Zgromadzenie to odbywa się w terminie sześciu miesięcy po upływie każdego roku obrotowego. W konsekwencji dla spółek, których rok obrotowy zakończył się 31 grudnia 2016 r., termin na zatwierdzenie sprawozdania finansowego mija 30 czerwca 2017 r.
Przedmiotem obrad zwyczajnego zgromadzenia wspólników musi być przede wszystkim:
1) rozpatrzenie i zatwierdzenie sprawozdania zarządu z działalności spółki oraz sprawozdania finansowego za ubiegły rok obrotowy,
2) powzięcie uchwały o podziale zysku albo pokryciu straty,
3) udzielenie członkom organów spółki absolutorium z wykonania przez nich obowiązków.
Absolutorium dotyczy wszystkich osób, które pełniły funkcję członków zarządu, rady nadzorczej lub komisji rewizyjnej spółki w ostatnim roku obrotowym. Dodatkowo, nie zapominajmy, że wspólnik nie może ani osobiście, ani przez pełnomocnika, ani jako pełnomocnik innej osoby głosować przy powzięciu uchwał dotyczących jego absolutorium.
Po zatwierdzeniu sprawozdania finansowego spółki obowiązane są złożyć je we właściwym Urzędzie Skarbowym oraz w Krajowym Rejestrze Sądowym w przepisanych do tego terminach, o czym poniżej. Może zdarzyć się również i tak, że spółka nie zatwierdzi w wymaganym do tego czasie swojego sprawozdania finansowego. Jeżeli tak się stanie, wówczas takie sprawozdanie finansowe należy złożyć do sądu dwukrotnie. W pierwszej kolejności będzie to sprawozdanie finansowe niezatwierdzone, a następnie spółka złoży je już jako sprawozdanie finansowe zatwierdzone.
Ważne terminy w 2017 r.
– do 30 czerwca – (jeśli rok obrotowy spółki zakończył się 31 grudnia 2016 r.) – zatwierdzenie sprawozdania finansowego podczas obrad Zwyczajnego Zgromadzenia Wspólników (w przypadku spółki akcyjnej: Zwyczajnego Walnego Zgromadzenia Akcjonariuszy) wraz z uchwałami dodatkowymi;
– w ciągu 10 dni od dnia zatwierdzenia sprawozdania finansowego za rok obrotowy 2016 musi nastąpić złożenie rocznego sprawozdania finansowego w urzędzie skarbowym. Warto pamiętać, że od 2015 r. urzędy skarbowe mają nowe uprawnienia w zakresie karania przedsiębiorców, którzy dopuszczą się nieterminowego złożenia sprawozdania finansowego. Uprawnienia te zostały rozszerzone o sankcje zawarte w Kodeksie karnym skarbowym. Zgodnie z art., 80b KKS kto wbrew obowiązkowi nie przekazuje w terminie właściwemu organowi podatkowemu sprawozdania finansowego, opinii lub raportu, podlega karze grzywny za wykroczenie skarbowe.
– w ciągu 15 dni od dnia zatwierdzenia sprawozdania finansowego za 2016, złożenie w KRS rocznego sprawozdania finansowego wraz z innymi wymaganymi dokumentami.
Spółki akcyjne (z wyjątkiem spółek będących na dzień bilansowy w organizacji) muszą obowiązkowo poddać badaniu rewidenta swoje sprawozdanie finansowe. W przypadku spółek z ograniczoną odpowiedzialnością obowiązek ten występuje, gdy w poprzedzającym roku obrotowym, za który sporządzono sprawozdania finansowe, spółki spełniły co najmniej dwa z następujących warunków:
a) średnioroczne zatrudnienie w przeliczeniu na pełne etaty wyniosło co najmniej 50 osób,
b) suma aktywów bilansu na koniec roku obrotowego stanowiła równowartość w walucie polskiej co najmniej 2 500 000 euro,
c) przychody netto ze sprzedaży towarów i produktów oraz operacji finansowych za rok obrotowy stanowiły równowartość w walucie polskiej co najmniej 5 000 000 euro.
Na stronie Ministerstwa Sprawiedliwości czytamy, że za pomocą systemu S24 możliwe jest dokonanie zmian danych w zarejestrowanych już spółkach oraz złożenie sprawozdania finansowego. Aktualnie portal S24 pozwala na zmianę siedziby przedsiębiorstwa i adresu, przedmiotu działalności (kodów PKD), składu zarządu i rady nadzorczej. Co ważne, nie można złożyć wniosku o zmianę danych spółki dla spółki, która nie była zarejestrowana z wykorzystaniem portalu S24. To samo tyczy się również spółki, dla której wprowadzono jakiekolwiek zmiany notarialne. Powyższe ograniczenia nie dotyczą jednak sprawozdania finansowego. Problem jednak w tym, że elektroniczne składanie sprawozdań finansowych zostanie zakończone sukcesem jeśli załączone na platformie s24 sprawozdanie finansowe (oraz inne dokumenty wymagane przepisami) będą opatrzone podpisem kwalifikowanym.
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İstanbul Kablo Hurdası Alanlar İstanbul un en iyi hurdacısı ile daha kârlı bir ticaret diliyoruz. Ptt kablo içi deşe hurdaları, hurda telefon kablolar, yağlı içli ptt kablosu hurdası, ptt kabloları satmayı isteyenler şimdi arayın.
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İstanbul’da çinko çatı hurdası, çinko levha alımı yapıyoruz. Çinko, eski dönemlerden bu yana bilinmektedir. Lakin ne yazık ki kullanım biçimi ve üretimi tam olarak öğrenilemediğinden öteki metallerle karıştırılan bir elementtir.
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כולנו שואפים להתנהל על-פי תקציב מוגדר. ועדיין, החיים הם דבר דינמי…
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istanbul hurdacı firması olarak her nevi hurdayı değerinde alıyoruz
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İstanbul hurdacı firması olarak hurda alım satım işlerinde rakip firmalara göre daha yüksek hurda fiyatları sunmaktayız
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İstanbul hurdacı firması olarak İstanbul’un tümünde her çeşit hurda çeşidi alımı yapıyoruz. Her tonajdaki hurda eşya için yakın çevredeki hurda nakliye personellerimizi yönlendirmekteyiz.
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Hurda bakır alan istanbul hurdacı ve Esenyurt hurdacı firması olarak her türlü madeni değerinde alıyoruz..
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