IKE partners' resolution approving the closing liquidation balance sheet (Greece)
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This document is in Greek
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The minutes by which the partners of a Greek private company (IKE) in liquidation approve the closing balance sheet and the liquidator's work, decide how what remains is shared, discharge the liquidator, name who keeps the books and ask for the company to be struck off. Without this approval the IKE is not deleted from GEMI, the Greek business register. It is taken at a meeting called on 8 days' notice or in minutes signed by every partner.
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Common questions
- Why do the partners have to approve the closing balance sheet of the liquidation?
- Because an IKE is deleted from GEMI only after its partners have approved the closing balance sheet of the liquidation. The liquidator draws it up once the creditors are paid, the partners approve it with these minutes, and the liquidator files the resolution online with GEMI, asking for the company to be struck off.
- How is whatever remains after an IKE's liquidation shared among the partners?
- Only once every creditor has been paid, and as a rule in proportion to each partner's shares. The minutes record who receives what, in money or in kind, so the distribution cannot be disputed later; if nothing remains, they say so. For the tax consequences of the distribution, ask the company's accountant.
- Who keeps an IKE's books after it is struck off?
- The person the partners name in the minutes, usually the liquidator or a partner. The company ceases to exist, but its books and vouchers may be requested in a tax audit, so they must be kept for as long as tax law requires. The cessation of business is declared online to AADE, through myAADE.
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