Nie można wypłacić zysku przed zatwierdzeniem sprawozdania finansowego

Podział lub pokrycie wyniku finansowego może nastąpić dopiero po zatwierdzeniu sprawozdania finansowego. Dodatkowo jednostki podlegające badaniu powinny poddać sprawozdanie badaniu przez biegłego rewidenta.

[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Zgodnie z art. 53 ust. 3 i 4 ustawy o rachunkowości, podział lub pokrycie wyniku finansowego netto jednostek zobowiązanych, zgodnie z art. 64 ust. 1 tej ustawy, do poddania badaniu rocznego sprawozdania finansowego, może nastąpić po zatwierdzeniu sprawozdania finansowego przez organ zatwierdzający, poprzedzonego wyrażeniem przez biegłego rewidenta opinii o tym sprawozdaniu bez zastrzeżeń lub z zastrzeżeniami. Podział lub pokrycie wyniku finansowego netto, dokonany bez spełnienia tego warunku, jest nieważny z mocy prawa.

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Podział lub pokrycie wyniku finansowego netto jednostek niezobowiązanych do poddania badaniu rocznego sprawozdania finansowego może nastąpić po zatwierdzeniu sprawozdania finansowego przez organ zatwierdzający.

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O obowiązku złożenia sprawozdania finansowego do urzędu skarbowego, związanymi z nim powinnościami oraz sankcjami w przypadku ich niespełnienia czytaj w komentarzu Mirosława Dawidziuka opublikowanym w Vademecum Głównego Księgowego.