{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Rapport de gestion (BE — SRL, SA, SC)","description":"Management report of the administrative body of a Belgian SRL, SA or SC (CSA art. 3:5, 3:6). Every fact is the user's; nothing is computed or defaulted.","type":"object","additionalProperties":false,"required":["company","financial_year","size","sections","going_concern","financial_instruments","audit_committee","deposit","approval","signatories"],"properties":{"company":{"type":"object","additionalProperties":false,"required":["name","legal_form","enterprise_number","registered_office"],"properties":{"name":{"type":"string","description":"Name of the company."},"legal_form":{"type":"string","enum":["srl","sa","sc"],"description":"srl, sa or sc."},"enterprise_number":{"type":"string","pattern":"^[0-9]{4}\\.[0-9]{3}\\.[0-9]{3}$","description":"Enterprise number, 0000.000.000."},"registered_office":{"type":"string","description":"Address of the registered office."},"in_liquidation":{"type":"boolean","description":"Whether the company is in liquidation (prints 'en liquidation', CSA art. 2:76 al. 2)."},"seat_region":{"type":"string","enum":["nl_region","fr_region","brussels","de_region"],"description":"Language region of the operating seat (information: no language is compared with the region)."}}},"financial_year":{"type":"object","additionalProperties":false,"required":["start","end"],"properties":{"start":{"type":"string","format":"date","description":"First day of the financial year."},"end":{"type":"string","format":"date","description":"Last day of the financial year."}}},"size":{"type":"object","additionalProperties":false,"required":["status"],"properties":{"status":{"type":"string","enum":["not_small","small_unlisted_voluntary","listed_out_of_scope"],"description":"Size status as the company states it: not a small company, a small unlisted company that writes the report voluntarily (art. 3:4), or a listed company (out of scope of this template)."},"statement_basis":{"type":"string","description":"The company's own words on the basis of its statement (the template computes no size)."}}},"sections":{"type":"object","additionalProperties":false,"required":["business_review","risks_uncertainties","post_balance_events","circumstances_development","research_development","branches"],"properties":{"business_review":{"type":"string","description":"Item 1 of art. 3:6 par. 1: the faithful review of the development and results of the business and of the position of the company (the user types 'néant' if there is nothing)."},"risks_uncertainties":{"type":"string","description":"Item 1 of art. 3:6 par. 1: the description of the principal risks and uncertainties."},"post_balance_events":{"type":"string","description":"Item 2: important events after the end of the financial year."},"circumstances_development":{"type":"string","description":"Item 3: circumstances likely to affect the development of the company significantly."},"research_development":{"type":"string","description":"Item 4: research and development activities."},"branches":{"type":"string","description":"Item 5: the existence of branches of the company."}}},"going_concern":{"type":"object","additionalProperties":false,"required":["applies"],"properties":{"applies":{"type":"boolean","description":"Whether the balance sheet shows a carried-forward loss or the income statement a loss of the year in two successive years (item 6 of art. 3:6 par. 1), as the company states it."},"justification":{"type":"string","description":"Justification of the application of the going-concern accounting rules."}},"allOf":[{"if":{"properties":{"applies":{"const":true}},"required":["applies"]},"then":{"required":["justification"]}}]},"code_items":{"type":"array","description":"Items of item 7 of art. 3:6 par. 1 the company reports.","items":{"type":"object","additionalProperties":false,"required":["reference","text"],"properties":{"reference":{"type":"string","enum":["conflict_of_interest","own_shares","sole_director_conflict","supervisory_board_remuneration","capital_increase_or_convertibles","sc_issuance_report"],"description":"Item of item 7 of art. 3:6 par. 1 the company reports: conflict of interest (5:77, 6:65, 7:96), own shares (5:151, 7:220), sole director's conflict (7:102), remuneration report of the supervisory board (7:108), capital increase or convertibles decided by the board (7:203; art. 7:203 does not apply to small companies: the user chooses it only if the company is not small) or the annual issuance report of an SC (6:108 par. 2). 7:203 ne s'applique pas aux petites sociétés (art. 7:203, al. 2) ; l'utilisateur ne le choisit que si la société n'est pas petite. Cet article n'est pas applicable aux petites sociétés."},"text":{"type":"string","description":"The company's text on this item."}}}},"financial_instruments":{"type":"object","additionalProperties":false,"required":["relevant"],"properties":{"relevant":{"type":"boolean","description":"Whether the use of financial instruments is relevant for the assessment of the assets, liabilities, financial position and results (item 8), as the company states it."},"policy":{"type":"string","description":"Objectives and policy of the company on the management of financial risks, including hedging."},"exposure":{"type":"string","description":"Exposure of the company to price risk, credit risk, liquidity risk and cash-flow risk."}},"allOf":[{"if":{"properties":{"relevant":{"const":true}},"required":["relevant"]},"then":{"required":["policy","exposure"]}}]},"audit_committee":{"type":"object","additionalProperties":false,"required":["exists"],"properties":{"exists":{"type":"boolean","description":"Whether the company has an audit committee (item 9), as the company states it."},"justification":{"type":"string","description":"Justification of the independence and of the competence in accounting and audit of at least one member of the audit committee."}},"allOf":[{"if":{"properties":{"exists":{"const":true}},"required":["exists"]},"then":{"required":["justification"]}}]},"key_figures":{"type":"array","description":"Key figures the board cites, with their references to the annual accounts.","items":{"type":"object","additionalProperties":false,"required":["label","current"],"properties":{"label":{"type":"string","description":"Label of the figure."},"current":{"type":"number","description":"Amount of the financial year, in euro."},"previous":{"type":"number","description":"Amount of the previous year, in euro."},"accounts_reference":{"type":"string","description":"Reference to the annual accounts (item or note) where the amount appears."}}}},"kpis":{"type":"array","description":"Key performance indicators the board cites.","items":{"type":"object","additionalProperties":false,"required":["label","value"],"properties":{"label":{"type":"string","description":"Label of the indicator."},"value":{"type":"number","description":"Value of the indicator for the financial year."},"unit":{"type":"string","description":"Unit of the indicator."},"previous":{"type":"number","description":"Value of the previous year."},"kind":{"type":"string","enum":["financial","non_financial"],"description":"Financial or non-financial key performance indicator."}}}},"personnel_environment":{"type":"string","description":"Information on environment and personnel questions, where the board gives it."},"allocation_proposal":{"type":"object","additionalProperties":false,"properties":{"result_to_allocate":{"type":"number","description":"Result to allocate, in euro."},"reserves":{"type":"number","description":"Amount proposed for the reserves, in euro."},"dividends":{"type":"number","description":"Amount proposed as dividends, in euro."},"carried_forward":{"type":"number","description":"Amount proposed to carry forward, in euro."}}},"deposit":{"type":"object","additionalProperties":false,"required":["with_accounts"],"properties":{"with_accounts":{"type":"string","enum":["yes","no_exempt_stated","not_yet_decided"],"description":"Whether the report is deposited with the annual accounts (art. 3:12 par. 1, 6°), as the company states it: yes, no (the company states it is exempt) or not yet decided."}}},"approval":{"type":"object","additionalProperties":false,"required":["board_meeting_date"],"properties":{"board_meeting_date":{"type":"string","format":"date","description":"Date on which the administrative body drew up the report."}}},"signatories":{"type":"array","description":"Members of the administrative body who sign the report.","items":{"type":"object","additionalProperties":false,"required":["name","capacity"],"properties":{"name":{"type":"string","description":"Name of the signatory."},"capacity":{"type":"string","description":"Capacity of the signatory."}}},"minItems":1}}}