- What is the Business Register?
- What is the Business Register excerpt?
- Who is in charge of the Business Register?
- Who is allowed to inspect the Business Register?
- What types of entities are registered in the Business Register?
- What is a GmbH?
- What is a sole proprietorship?
- Are sole proprietorships registered in the Business Register?
- What is a Business Register Number?
- How long does the registration process take?
- What do annual financial statements consist of?
- What is a balance sheet?
- Are annual financial statements published in the Business Register?
- In what case do annual financial statements contain an income statement?
- What is the deadline for the preparation of annual financial statements?
- What are consolidated financial statements?
- What documents and deeds does the Business Register contain?
- What is the Business Register Database?
- Where do I find historical Business Register data?
- What is a GISA excerpt?
- What is the Trade Information System GISA?
- How can I have data in official documents amended?
- What is the Land Register?
- What is a Land Register excerpt?
- Who is in charge of the Land Register?
- What information does the Property Sheet contain?
- What information does the Title Sheet contain?
- What information does the Charges Sheet contain?
- When is a person registered in the Land Register?
- How long does the registration process take?
- What are the rights associated with registration in the Land Register?
- What documents and deeds does the Land Register contain?
- Are purchase contracts published in the Land Register?
- What is a simultaneous liability?
- What is the Land Register Database?
- What is a cadastral area (KG)?
- What is a folio number (EZ)?
- What is a plot number (GST-NR)?
- What is a plot of land?
- What is the journal?
- What is the journal number (TZ)?
- What is a Superädifikat?
- What is the document register?
- How can I have information in the Land Register amended?
- What are the advantages of easy?
- How do I order and pay in the shop?
- What are the costs of a Business Register excerpt or a Land Register excerpt?
- What is the cost of retrieving annual financial statements?
- What is the cost of retrieving a purchase contract?
- Do I have to register to search for information?
- What documents can I buy in the shop?
- Can purchased documents be accessed again?
- How is the value added tax calculated?
- Do I enter into a contractual relationship when making a search?
- What are the advantages of account?
- How do I register for account?
- What documents can I download via account?
- Is there an overview of past searches?
- How do I avoid multiple searches that are subject to a charge?
- For how long can the documents be retrieved after the search?
- Can I search for Business Register numbers in GISA?
- What is the Central Register of Residents (CRR)?
- Who can apply for access to the CRR?
- What is a clearing office?
What are consolidated financial statements?
Consolidated financial statements are the annual financial statements of a group of enterprises.
A group of enterprises is a business association of several legally autonomous business entities which are subsumed under a single management for business reasons. A group consists of a parent and one or more subsidiaries.
While the annual financial statements present a separate business entity, the consolidated financial statements consolidate the business activities of all group companies to be included.