Annual management report of a company

Description

A company’s annual management report is a document drawn up each year for the partners in order to give them an account of the company’s situation and activity. For certain companies, the management report is one of the documents that must be filed with the Commercial Court Registry within one month of the general meeting at which the company’s financial statements are to be approved. The companies concerned by this mandatory filing are limited liability companies (SARL, EURL), partnerships (SNC, SCS), under certain conditions, joint stock companies (SA, SAS and SCA), companies in private practice (SELARL, SELAFA, SELCA, SELAS) and cooperative societies and unions under certain conditions.