Declarații › Hotărârile asociaților (Returns › Decisions of the associates) makes the yearly decision approving the statements and sharing the result: the text to sign and its entries, all dated on the meeting day.
01 · Make it
- Press Hotărâre nouă (New decision). The top says the result of the year and the least legal reserve (5% of the profit, until it reaches a fifth of the share capital).
- Anul (Year), Data adunării (Meeting date) (after the end of the year) and Numărul hotărârii (Decision number).
- Asociați (Associates): one per line: name; share %; dividend tax % (empty: the standard rate shown; 0 for a company exempt by law). The shares add up to 100.
- Rezerva legală, lei (Legal reserve, lei) (empty: the least the law asks for) and Dividende, lei (Dividends, lei).
- Press Fă hotărârea (Make the decision).
02 · The result
- The decision text in Romanian, with each associate’s gross dividend, tax and net dividend, and a signature line for each.
- The entries posted: the result carried to 117, the legal reserve, the dividends and the tax withheld.
- The year must be closed first, there is one decision per year, and the reserve plus dividends cannot be more than the profit available.