On this site, you have free
access to the annual financial reports and other documents that entrepreneurs are obliged to submit to Fina for public posting pursuant to Article 30 of the Accounting Act.
For security reasons of the information system of publically available Annual Financial Reports Registry, a maximum of 50 documents may be downloaded per day. To download a larger number of documents, please contact us at: firstname.lastname@example.org
Starting from year 2008, all annual financial reports and other documentation that entrepreneurs are obliged to submit according to Article 30 of the Accounting Act for public posting purpose to Annual Financial Reports Registry that is administered by Fina, are available to everyone on the Internet. Consolidated financial reports are also publicly available to entrepreneurs that are subject to consolidation.
A printout of the annual financial reports and other documents for previous years is available, for a fee, at any Fina's branch, or via the e-mail address: email@example.com
or the WEB service RGFI.
Documents and data obtained from the Annual Financial Reports Registry are for personal use only, and may not be provided to third party, be distributed further or published (Accounting Act, OG 78/15).
Entities that are subject to public posting:
For small entities:
- Entrepreneurs from Article 4 of the Accounting Act (companies: joint stock companies, limited partnership, limited liability companies, economic interest associations, general partnership, sole trades and entrepreneurs' business units seated in a foreign country), for the purpose of regular operations and in cases of status changes, initiation of bankruptcy proceedings or the initiation of liquidation proceedings over the entrepreneur.
For medium and large entities:
- Annual financial reports: Balance Sheet and Profit and Loss Account (abbreviated) and Notes to the Financial Statements.
- Other documentation: Audit Report - if the entity is subject to an audit, and the Decision on Distribution of Profit or Covering of Losses.
- Annual financial reports: Balance Sheet, Profit and Loss Account, Cash Flow Report, Statement of Changes in Equity and Notes to the Financial Statements.
- Other documentation: Audit Report - if the entity is subject to an audit, Annual Report, and Decision on Distribution of Profit or Covering of Losses.