published accounts

published accounts
  1. публикуемые отчеты

 

публикуемые отчеты
Отчеты компаний, публикуемые в соответствии с английским законодательством. Согласно Закону Соединенного Королевства о компаниях 1981 г. в первую очередь к ним относятся отчеты компании с ограниченной ответственностью (limited companies), которые должны рассылаться их акционерам и передаваться на хранение Регистратору компаний в Палате компаний (г. Кардифф). В отчеты включаются: баланс компании (balance sheet), счет прибылей и убытков (profit and loss account), информация об источниках и распределении фондов (sources and application of funds) за отчетный период, отчет совета директоров (directors report) и аудиторское заключение (auditors report). Если речь идет об объединении компаний (groups of companies), требуется их консолидированный отчет. Мелкие (smali companies) и средние (medium-sized companies) компании (как их определяет Закон о компаниях) не обязаны передавать на хранение некоторые из перечисленных документов.
[http://www.vocable.ru/dictionary/533/symbol/97]

Тематики

  • финансы

EN

  • published accounts


Англо-русский словарь нормативно-технической терминологии. . 2015.

Смотреть что такое "published accounts" в других словарях:

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  • published — adjective 1. prepared and printed for distribution and sale (Freq. 3) the complete published works Dickens • Ant: ↑unpublished 2. formally made public published accounts • Syn: ↑promulgated …   Useful english dictionary

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  • annual accounts — annual report; = report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Accounting dictionary

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