The hereby order brings completions to the accounting regulations according to the Directive IV of CEE approved by OMFP 3055/2009. Thus, these accounting regulations are also applicable by the groups of economic interest founded according to the law.
The groups of economic interest will register in accounting the operations performed according to the provisions of the contracts concluded. In the case of the operations which the group of economic interest performs in its own name, the latter records the incomes and expenses occasioned, according to their nature. In the case of the operations performed in the name of the members that make up the group of economic interest, the latter records at incomes only the possible commission due, the operations being registered in the accounts of third parties.
The groups of economic interest draft annual financial reports with three or five elements, according to the size criteria, filling these situations according to the information corresponding to the activity performed.
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