Decision dated January 28, 2014, of the General Directorate for Registries and Notaries amending the form established by Order JUS/1698/2011, dated June 13, approving the form to be filed with the Commercial Registry for consolidated annual financial statements and also publicising the translations into co-official languages of each Autonomous Region.

The Official State Gazette (of the Spanish, BOE) dated February 6, 2014, includes the publication of two Decisions involving an amendment of the forms for consolidated annual financial statements and the forms for annual financial statements of taxpayers obliged to publish statements, the full, updated and complete versions of which are published on the website of the Ministry of Justice.

The first Decision is an amendment of Order JUS/1698/2011, dated June 13, approving the form for filing of consolidated annual financial statements at the Commercial Registry and publicising the translations into co-official languages of each Autonomous Region, as a consequence of partial amendments to accounting regulations.

The second decision is an amendment of Order JUS/206/2009, dated January 28, approving new forms for filing with the Commercial Registry of annual financial statements of taxpayers obliged to publish statements, and publicising the translations into co-official languages of each Autonomous Region.

Furthermore, reference must be made here to Law 14/2013, dated September 27, supporting entrepreneurs and their internationalisation, which amends the revised text of the Corporate Tax Act, establishing that when economic activities have been carried out pursuant to such Law, this must be stated in the notes to the annual financial statements in the section concerning the reduction for investments in earnings.

Additionally, Royal Legislative Decree 1/2010, dated July 2, approving the revised text of the Capital Companies Act, is amended updating the minimum thresholds for the filing of abridged annual financial statements.

By means of this decision and as a consequence of various queries submitted to the Institute for Accountants and Account Auditors (ICAC) it was also regarded necessary to include certain breakdowns, which are exclusively to be provided by holding companies in the profit and loss account.

Finally, and with the purpose of standardising general information sheets for individual and consolidated annual financial statements, the contact email address of companies has been added as a field on the forms.