The most significant adjustments relate to the social balance sheet of enterprises and associations whose financial statements are prepared according to the full model: as a result of the Equal Pay Act of 22 April 2012 (official gazette, 28 August 2012, p. 51,020), a number of existing positions are split among men and women.
In addition, in the social balance sheets prepared according to the full model, the designation of item 341x, “bridge pension”, is replaced by the new name “unemployment with corporate supplement”. No adjustment whatsoever is made to social balance sheets that form part of annual accounts prepared according to the abbreviated model.
In all annual account models, the notes include an item called “other rights and obligations not included in the balance sheet, pursuant to ACS notice 2012/07 of 17 April 2012, called “The Accounting treatment of Tax Shelters on the part of the investor”.
Finally, one more detail: in the models of financial statements for enterprises, the reference to Directive 68/151/EEC in the “List of enterprises for which the business bears unlimited liability in its capacity as an unlimited liability partner or member” is replaced by a reference to Directive 2009/101/EC.
As of Monday, 25 March 2013, annual accounts that are submitted to the Central Balance Sheet office in the form of a structured data file (XBRL file) must be prepared using appropriate software, taking account inter alia of the foregoing changes.