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Financial statements

Financial statements The law imposes the obligation to prepare financial statements in an electronic form. The document has to be signed electronically following the Accounting Act and submitted to a Financial Documents Repository (RDF) as a financial report XML file. The file itself should be signed by all members of the company’s management board. From January 1st, 2022, the financial statements may be signed by only one member of a company’s governing body – the person entrusted with bookkeeping and by the head of the governing body. Other members of the governing body, previously required to sign, may submit a...

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