In case financial statements beginning the 1st of January 2016 and ending 31st December 2016, the implementation of the new regulations concerning the financial statement reform (dlgs 139/2015), according to the communication from CNDCEC 16/01/2016, can be one of the references to justify the approvement of the balance sheet from the shareholders meeting (without forgetting the reference to the statutory requirements as required by art. 2364 clause 2 c.c.)

REVI & Partners is available to help its clients in evaluating the impact of the retroactive implementation of the new evaluation criteria on the 2016 balance sheet which were prescribed by the civil code and the new OIC. REVI & Partners is also available to help its clients in case that there are solid premises for the postponement of the above-mentioned balance sheet from the board meeting within the maximum end of 180 days from the closing date of the fiscal year, instead of the usual 120 days.