Small business companies are henceforth exempted from establishing a management report at the end of each fiscal year.
More precisely, enterprises concerned by this m that, at the end of each fiscal year, do not exceed two of the three following thresholds :
-4 million euros balance sheet total ;
-8 million net turnover;
-50 employees (average).
This exemption applies to the fiscal years closed to counting from the 11th of August 2018.
Recall that hitherto, only small one-person businesses (EURL and SASU), whose sole partner, assumes stewardship or presidency, were exempt to establish a management report.