Supplementary report
The supplementary report (in accordance with Section 289 (2) No. 1 HGB) was a so-called voluntary component of the management report , which in the case of medium-sized and large corporations, in addition to the annual financial statements with balance sheet , income statement and appendix, is part of the reporting obligations under the Commercial Code (HGB) was to be provided. Since the BilRuG , special incidents have to be made in the notes to the management report after the end of the financial year in accordance with Section 285 no.
This includes events of particular importance after the balance sheet date. These are positive and negative issues that occurred after the balance sheet date, such as regional market slumps or market expansions, legal requirements such as changes to the group division.
In accordance with Section 289, Paragraph 2, No. 1, Section 315, Paragraph 2, No. 1 of the German Commercial Code (HGB), the effects on the earnings / assets and financial position must be reviewed. This information is particularly important for the shareholders, because it creates the necessary transparency for voting at the shareholders' meeting or general meeting . This essentially relates to the discharge of the company's management, the adoption or approval of the annual and consolidated financial statements and the appropriation of profits.
literature
- Marianne Kraus, supplementary report, Institute for the World Economy, Kiel, 1941, 38 pages
- Anke Müssig, Balance sheet risk provisioning and off-balance sheet risk reporting, 2006, 271 pages
Individual evidence
