Economic operators shall submit with the territorial units of the Public Finance Ministry, on a magnetic format, the accountancy reports on 30 June 2010. These reports shall be submitted together with a copy of the single registration code, as well as a copy of the trial balance for synthetic accounts. Economic operators which did not have an activity since the date they were established until 30 June 2010 shall not draw up accountancy reports on 30 June 2010, and they shall submit a statutory statement of the person who has the obligation to administer the entity, which must contain all the identification details of the entity. A similar declaration shall be submitted by legal persons who are in the process of litigation, according to law. Accountancy reports on June 30th 2010, or as the case may be inactivity statements, shall be submitted until August 13th 2010 the latest.