Τhe BoG Act, as published in the Government Gazette Issue on 21.6.2019, provides that legal entities of the non-financial sector, whether in the form of Société Anonyme (listed or not), limited liability company, limited partnership by shares or private company, which have a statutory obligation to publish their annual financial statements with the General Commercial Registry, are required to also submit their financial data to the BoG in the form of specific tables annexed in the BoG Act.
The annual financial statements are submitted with the BoG in accordance with the Directions for Submission to be provided by the Bank of Greece’s Statistics Division Department, as posted on the Bank of Greece website each time.
The first submission of financial statements to the BoG will relate to the annual financial statements for the financial years 2016, 2017 and 2018 and will be made within November 2019. In the event of incomplete, erroneous or late submission of the above information by the obliged entities, the BoG Act provides for the imposition of fines.
More information will follow once the Bank of Greece’s Statistics Department issues directions for the submission of the financial data.
