{"id":1438,"date":"2013-09-06T11:04:26","date_gmt":"2013-09-06T11:04:26","guid":{"rendered":"https:\/\/vila.es\/en\/?p=1438"},"modified":"2021-11-15T10:40:00","modified_gmt":"2021-11-15T10:40:00","slug":"annual-accounts-signed-by-the-insolvency-administration","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/","title":{"rendered":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION"},"content":{"rendered":"<p style=\"text-align: justify;\">According to registry note of August 16<sup>th<\/sup>, 2013, from the Registry of Companies:<\/p>\n<p style=\"text-align: justify;\"><strong><em>\u201c<\/em><\/strong><em>Annual accounts must be signed by the insolvency administrator in order to record his supervision thereof or be certified that the filed annual accounts have been overseen by him\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\">The legal argumentation is based on the following articles of the Insolvency Act 22\/2003:<\/p>\n<p style=\"text-align: justify;\">Article 46:<\/p>\n<p style=\"text-align: justify;\"><em>\u201c1. In case of intervention, administrators will be still obliged to draw up and audit annual accounts under the supervision of the insolvency administration.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">Article 75<em>:<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u201c If the annual accounts corresponding to the fiscal year prior to the declaration of insolvency had not been filed by the debtor, they must be drawn up by the insolvency administration.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\">This argument has been further confirmed by the General Directorate of Registries and Notaries by means of the Resolution of 6<sup>th<\/sup>\u00a0March 2009, and is also supported by article 366.1.2 of the Companies Registry Regulation 1784\/1996.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Vil\u00e1 Abogados<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">For more information, please contact<\/p>\n<p style=\"text-align: justify;\"><a href=\"mailto:va@vila.es\"><span style=\"color: #3366ff;\">va@vila.es<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">22<sup>nd<\/sup> of September 2013<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to registry note of August 16th, 2013, from the Registry of Companies: \u201cAnnual accounts must be signed by the insolvency administrator in order to record his supervision thereof or be certified that the filed annual accounts have been overseen by him\u201d. The legal argumentation is based on the following articles of the Insolvency Act  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":4670,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81,73],"tags":[],"class_list":["post-1438","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bankruptcy","category-corporate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados\" \/>\n<meta property=\"og:description\" content=\"According to registry note of August 16th, 2013, from the Registry of Companies: \u201cAnnual accounts must be signed by the insolvency administrator in order to record his supervision thereof or be certified that the filed annual accounts have been overseen by him\u201d. The legal argumentation is based on the following articles of the Insolvency Act [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\" \/>\n<meta property=\"og:site_name\" content=\"Vil\u00e1 Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2013-09-06T11:04:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-11-15T10:40:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"669\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vil\u00e1 Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vil\u00e1 Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\"},\"author\":{\"name\":\"Vil\u00e1 Abogados\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"headline\":\"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION\",\"datePublished\":\"2013-09-06T11:04:26+00:00\",\"dateModified\":\"2021-11-15T10:40:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\"},\"wordCount\":167,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg\",\"articleSection\":[\"Bankruptcy\",\"Corporate\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\",\"url\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\",\"name\":\"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg\",\"datePublished\":\"2013-09-06T11:04:26+00:00\",\"dateModified\":\"2021-11-15T10:40:00+00:00\",\"author\":{\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"breadcrumb\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage\",\"url\":\"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg\",\"contentUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg\",\"width\":669,\"height\":272},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/vila.es\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vila.es\/en\/#website\",\"url\":\"https:\/\/vila.es\/en\/\",\"name\":\"Vil\u00e1 Abogados\",\"description\":\"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vila.es\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\",\"name\":\"Vil\u00e1 Abogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"caption\":\"Vil\u00e1 Abogados\"},\"url\":\"https:\/\/vila.es\/en\/author\/vilaes\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/","og_locale":"en_US","og_type":"article","og_title":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados","og_description":"According to registry note of August 16th, 2013, from the Registry of Companies: \u201cAnnual accounts must be signed by the insolvency administrator in order to record his supervision thereof or be certified that the filed annual accounts have been overseen by him\u201d. The legal argumentation is based on the following articles of the Insolvency Act [...]","og_url":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/","og_site_name":"Vil\u00e1 Abogados","article_published_time":"2013-09-06T11:04:26+00:00","article_modified_time":"2021-11-15T10:40:00+00:00","og_image":[{"width":669,"height":272,"url":"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg","type":"image\/jpeg"}],"author":"Vil\u00e1 Abogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Vil\u00e1 Abogados","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#article","isPartOf":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/"},"author":{"name":"Vil\u00e1 Abogados","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"headline":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION","datePublished":"2013-09-06T11:04:26+00:00","dateModified":"2021-11-15T10:40:00+00:00","mainEntityOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/"},"wordCount":167,"commentCount":0,"image":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg","articleSection":["Bankruptcy","Corporate"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/","url":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/","name":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION - Vil\u00e1 Abogados","isPartOf":{"@id":"https:\/\/vila.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage"},"image":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg","datePublished":"2013-09-06T11:04:26+00:00","dateModified":"2021-11-15T10:40:00+00:00","author":{"@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"breadcrumb":{"@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#primaryimage","url":"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg","contentUrl":"https:\/\/vila.es\/wp-content\/uploads\/2019\/07\/concursal.jpg","width":669,"height":272},{"@type":"BreadcrumbList","@id":"https:\/\/vila.es\/en\/corporate\/annual-accounts-signed-by-the-insolvency-administration\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/vila.es\/en\/"},{"@type":"ListItem","position":2,"name":"ANNUAL ACCOUNTS SIGNED BY THE INSOLVENCY ADMINISTRATION"}]},{"@type":"WebSite","@id":"https:\/\/vila.es\/en\/#website","url":"https:\/\/vila.es\/en\/","name":"Vil\u00e1 Abogados","description":"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vila.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904","name":"Vil\u00e1 Abogados","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","caption":"Vil\u00e1 Abogados"},"url":"https:\/\/vila.es\/en\/author\/vilaes\/"}]}},"_links":{"self":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/comments?post=1438"}],"version-history":[{"count":2,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1438\/revisions"}],"predecessor-version":[{"id":11175,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1438\/revisions\/11175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media\/4670"}],"wp:attachment":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media?parent=1438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/categories?post=1438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/tags?post=1438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}