{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"Net-asset test before a distribution (BE)","description":"Calculation sheet of the net-asset test of a Belgian SRL, SC or SA before a distribution. Every figure is the company's; the document computes nothing and draws no conclusion.","type":"object","additionalProperties":false,"required":["company","distribution","basis","figures","unavailable","prepared"],"properties":{"company":{"type":"object","additionalProperties":false,"required":["name","legal_form","enterprise_number"],"properties":{"name":{"type":"string","description":"Name of the company."},"legal_form":{"type":"string","enum":["srl","sc","sa"],"description":"srl, sc or sa."},"enterprise_number":{"type":"string","pattern":"^[0-9]{4}\\.[0-9]{3}\\.[0-9]{3}$","description":"Enterprise number, 0000.000.000."},"registered_office":{"type":"string","description":"Address of the registered office."},"seat_region":{"type":"string","enum":["nl_region","fr_region","brussels","de_region"],"description":"Linguistic region of the operating seat of the company (Flemish decree of 19 July 1973, decree of the French Community of 30 June 1982, coordinated laws of 18 July 1966, art. 52). Optional; the language of the document is compared with it and a warning is given when they do not match."}}},"distribution":{"type":"object","additionalProperties":false,"required":["description","amount"],"properties":{"description":{"type":"string","description":"What is to be distributed (for example a dividend on the result of a financial year)."},"amount":{"type":"number","minimum":0,"description":"Amount of the proposed distribution, in euro."}}},"basis":{"type":"object","additionalProperties":false,"required":["kind","reference_date"],"properties":{"kind":{"type":"string","enum":["approved_annual_accounts","recent_statement"]},"reference_date":{"type":"string","format":"date","description":"Closing date of the accounts, or date of the more recent statement of assets and liabilities."},"accounts_approval_date":{"type":"string","format":"date","description":"Date on which the general meeting approved those accounts."}}},"figures":{"type":"object","additionalProperties":false,"required":["total_assets","provisions","debts","formation_expenses_unamortised","research_development_unamortised","net_assets","net_assets_after_distribution"],"properties":{"total_assets":{"type":"number","description":"Total assets, in euro."},"provisions":{"type":"number","minimum":0,"description":"Provisions, in euro."},"debts":{"type":"number","minimum":0,"description":"Debts, in euro."},"formation_expenses_unamortised":{"type":"number","minimum":0,"description":"Formation (and, for an SRL or SC, expansion) expenses not yet amortised, in euro."},"research_development_unamortised":{"type":"number","minimum":0,"description":"Research and development costs not yet amortised, in euro."},"net_assets":{"type":"number","description":"Net assets as calculated by the company, in euro."},"net_assets_after_distribution":{"type":"number","description":"Net assets after the proposed distribution, as calculated by the company, in euro."}}},"unavailable":{"type":"object","additionalProperties":false,"required":["unavailable_equity","revaluation_surplus_unamortised","total"],"properties":{"paid_up_or_called_capital":{"type":"number","minimum":0,"description":"SA only: paid-up capital or, if higher, called capital, in euro."},"unavailable_equity":{"type":"number","minimum":0,"description":"Equity or reserves that the law or the articles make unavailable, in euro."},"revaluation_surplus_unamortised":{"type":"number","minimum":0,"description":"Part of the revaluation surplus not yet amortised, in euro."},"total":{"type":"number","minimum":0,"description":"Total of the amounts above, as calculated by the company, in euro."}}},"conclusion":{"type":"string","description":"The company's own conclusion, in its own words."},"prepared":{"type":"object","additionalProperties":false,"required":["date"],"properties":{"place":{"type":"string","description":"Place."},"date":{"type":"string","format":"date","description":"Date of this calculation."},"by_name":{"type":"string","description":"Name of the person who prepared it."},"by_capacity":{"type":"string","description":"Capacity of that person."}}}}}