Minutes book: what it is and how to handle it

If you’re considering of beginning and founding a business firm, it’s best to know that it’s obligatory to have a minute ebook. All vital choices that must do with the operation of the corporate are recorded on this doc. Due to this fact, it’s important to know tips on how to do it and preserve it. On this article we clarify it to you.

What’s the minute ebook?

Though its content material doesn’t deal instantly with accounting information, the minute ebook is a part of the set of obligatory accounting books for business corporations.

Incorporates the minutes of all conferences that the mercantile firm has had because it was established. Its major goal, due to this fact, is file all the selections which have been made on the whole and extraordinary conferences that the corporate has held.

Legalization of the minute ebook

Ought to legalize yearly, no matter the kind of firm in query. To do that, you need to current it within the Industrial register corresponding based on the place the corporate’s domicile is.

Till the legislative change of 2013, the ebook needed to be introduced in bodily format on the Mercantile Registry earlier than beginning to work on it in order that its pages have been sealed. Then it needed to be submitted as soon as accomplished earlier than 4 months have elapsed because the firm closed its fiscal 12 months; usually earlier than April 30th if closing on December 31st.

At present the submission deadline stays the identical, however it’s obligatory that the method be executed digitally. Legalia, this system utilized by the Mercantile Registry, permits you to add paperwork in several codecs. Thus, the processing is way sooner and simpler.

What does the minute ebook include?

The ebook begins with the opening processThe minutes are included beneath and, lastly, the closing process is carried out.

Acquire all agreements reached on the conferences, with the information referring to the convocation and the structure of the physique, the issues debated and the interventions which have been requested to be recorded within the minute ebook. As well as, the agreements reached and the outcomes of the voting will likely be expressed.

Construction of the minutes

Every of the minutes that make up the ebook should have particular info that corresponds to the next factors:

  • Place and date of the assembly, along with the best way it was referred to as.
  • The agenda, or what’s the similar, the factors that will likely be mentioned all through the assembly referred to as.
  • The variety of individuals who’ve attended, in addition to the representatives of the companions who should not current.
  • A abstract containing the problems mentioned.
  • The agreements reached.
  • What has been the results of the voting.
  • The approval of the minutes.

To think about {that a} certificates is legitimate, it should even be signed by the president of the meeting and the secretary. If neither of the 2 will be current on the assembly, the signature will likely be accountable for the fiscal auditor.

How ought to the minute ebook be written?

Like the remainder of the corporate’s books, it should adjust to the authorized necessities that seem within the Industrial Code:

  • The minutes should be written clearly and so they should be positioned so as of dates.
  • They can’t include blanks, scratches, or interpolations.
  • If there are omissions or errors, they should be saved.
  • Symbols and abbreviations are excluded, apart from these outlined by business rules.
  • Must be hold for six years, even when the exercise has ceased or the employer has died. Within the latter case, the heirs should guard them. Within the occasion that the corporate has been liquidated, the liquidators will hold the minute ebook for the time stipulated by regulation.

Closing process

To conclude the minute ebook, a diligence is carried out during which the variety of pages it has, the variety of signed and sealed minutes, the date of opening and shutting of the ebook. Lastly, the doc is signed by the president.

For all the main points concerning the minute ebook and the obligations concerning it for entrepreneurs, don’t hesitate to seek the advice of your monetary advisor. The skilled will have the ability to clear up all of the doubts you’ve on this regard.

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