Bosnia-Herzegovina

715

Bulgaria

10,113

325,000

(65,000 double-sided balance sheets, the rest only P&L account)

100%* 3-4 years

Creditreform Bulgaria

www.creditreform.bg

Croatia

18,730

All companies (130,000 registered companies, out of it 60,000 are active);20,000 full credit reports available

33%* of active companies

Avg 3 years, some data since 1992 (due to high inflationcomparable since 1994

Joint stock companies

About 600 – 800

Limited liability companies

in any newspaper (periodicals, daily newspapers, etc)

no

The successful companies do

Creditreform Croatia

www.creditreform.hr

Czech Republic

10,680

10,759 (firms with at least one-year entry; 43,354 entries)

2% (out of approx. 500,000 enterpr. )

4 years / since 1993

Limited liability companies and cooperatives if they meet at least one of the following two legal conditions in the previous year : a. Equity (total assets) more than 20 mil. CZK, b. Turnover (operating revenue and sales) more than 40 mil. CZK, Joint stock companies, Governmental Companies, Limited liability companies and Cooperatives (about 200,000).

200,000

Private entrepreneurs

Tax office and Business Register

yes

There is no control

Albertina data

www.albertina.cz

Estonia

27,703

28,000

100%* (63,220 registered comp.)

Since 1996

Public & private limited companies, co-operatives

Ca 25,000 – 30,000

sole traders, partnerships, associations

Trade Register

yes

yes

Krediidiinfo

www.kredinfo.ee

Hungary

9,518

300,000

39.4% (out of 1,094,446 registered and 761,634 active enterprises)

3-4 years/ since 1996

All companies have to file accounts, except private enterprises.

About 40%

private enterprises

Ministry of Justice and the Registry Court

Creditreform Hungary

www.creditreform.hu

Latvia

3,331

All companies, except sole proprietor enterprises and peasant farms, whose annual turnover does not exceed LVL 45,000 (EUR 82,000)

27,000

none

Register of Enterprises (for public access), Tax Authority, Central Statistical Bureau.

yes

80-90% of active companies

Creditreform Latvia

www.creditreform.lv

Lithuania

1,874

All the types of companies.

State Tax Inspection (closed base), In Statistics (closed base), In Company's Office

yes

Patikimo Verslo Sistema

+370-2-22 4133

Macedonia

128

(out of 128,802 registered ent.)

None at present

ZPP (Zavod za Platen Promet)

yes

Creditreform Republic of Macedonia

Poland

12,238

(out of 332,758 registered ent.- excl. individuals and civil law partnerships)

All companies that are subjected to commercial law + privatefirms and non-commercial partnerships complying with the following criteria · average annual employment > 50 · total assets at the end of a financial year > 1 mil. EURO · annual net profit > 3 mil. EURO. Some positions of Balance Sheets and other accounts may not have been filed in by companies

7,000

Trade Register & "Monitor Polski B" (Judicial and Business Journal)

4 different formats

Generally, the companies take as much time as they can or they don't file the accounts at all as the legal costs of that are very low

InfoCredit

www.infocredit.pl

Romania

369,027

Joint stock companies, partnerships limited by shares and limited liability companies.

600,000

State owned concerns, co-operative companies, general partnerships, limited partnerships

fiscal office and the trade registry

yes

yes

Chamber of Commerce and Industry of Romania

+40 1 223 08 93

Russia

9,731

(out of 2,900,000** ent.)

All juridical persons have to represent their accounts (individual entrepreneurs (manufacturers) and farms are not juridical persons)

40%

individual entrepreneurs (manufacturers) and farms

State Statistics Committee (all), Federal Commission for Securities : only joint stocks.

yes

Creditreform Russia

www.creditreform.haupt.ru

Slovak Republic

2,367

3,000 (firms with at least one-year entry; 8,650 entries)

0.7% (out of 412,000 registered subjects, incl. Individuals and state organizations)

3 years/ since 1993

Full statements have to be filled by joint stock companies, Governmental companies, Limited liability companies and Cooperatives if they meet two of the following three conditions in the previous year : A.) Equity (total assets) > 20 mil. SKK B.) Turnover (operating revenue and sales) > 40 mil. SKK C.) Average number of employees > 20

70,000

Private entrepreneurs

Tax office and Business Register

yes

There is no control

Albertina data

www.albertina.cz

Slovenia

815

35,000

24.1% (out of 145,000 registered)

4-6 years

All

30,000

yes

yes

Intercredit Ljubljana

Www.intercredit.si

Ukraine

1,171

All local companies and trade or representative offices of foreign companies have to file accounts

900,000

All companies which meet the AMADEUS criteria must file accounts

national statistic department

yes

If the company doesn't present annual accounts to the state institutions, they have to be sanctioned, but the sanctions are very low, so there are lots of such cases.

Creditreform

Yugoslavia

2,224

(out of 183,193)

Each and every registered and active company, regardless to its legal form (Ltd., Joint Stock company, Public or State company, Cooperative society, Limited partnership, General accounts.

Nearly 80,000 companies

Sole proprietorshipWorkshops and Trading shops.

Payment Traffic Service of the National Bank of Yugoslavia

Yes

Yes

MID Group Intermare imi

+ 381 11 35 46 774