Reporting: Step 2 – Extended reports

In the Extended reports phase, you review and edit the additional components of your annual report. Not all of them are selected when the report is created:

• You select the cash flow statement, meeting minutes, and declaration of completeness when creating the report.
• The management report is added when you specify an ordinary audit for an AG or GmbH.
• The withholding-tax declaration tab appears automatically for annual reports of AGs and GmbHs. Based on the appropriation of profit, Arcarius checks whether a declaration is required.

If there are no extended components, Arcarius skips this phase and takes you directly to the layout.

Management report

For corporations that are subject to an ordinary audit, Arcarius provides a standardized management report in annual reports. It prepares draft content for risk assessment, order intake and order backlog, and research and development activities. For the risk assessment, Arcarius also conducts research into your business model. For the other two sections, Arcarius reviews your bookkeeping data.

The management report is available for a maximum of two regular periods. If a cash flow statement is included, its additional third comparative period may be added.

Cash flow statement

A cash flow statement is required for corporations subject to an ordinary audit, among others, but it can be selected for any company when creating an annual report. Arcarius automatically adds a third comparative period for it.

Arcarius uses the indirect method to create the cash flow statement. The reconciliation result must match the cash flow result.

Please note: foreign currency transactions can lead to minor rounding differences (to the nearest cent).

Further documents

For GmbHs and AGs, Arcarius can create additional documents alongside the annual financial statements – each with its own article:

• General meeting minutes – minutes of the ordinary general or shareholders’ meeting, directly from the annual financial statements.
• Withholding tax declaration (VST, Form 103/110) – Arcarius indicates whether it is required because of a resolved dividend; you can mark a declaration that is not required accordingly.

Declaration of completeness

If you select the declaration of completeness when creating the report, Arcarius prepares it using the company and reporting information already available. Review these details carefully and adjust them where needed.

You can:

• review the details for the accounting firm, company, reporting period, and responsible body,
• edit or remove proposed statement blocks, or add your own,
• enter the place, date, signatories, and any additional attachments.

The declaration deliberately remains editable. Arcarius tells you when required details or statement blocks are missing. If relevant master data or reporting inputs change, you must review the declaration again; your existing text is preserved.

As long as required details or statement blocks are missing, or the declaration must be reviewed again after changes, you cannot complete the phase and proceed to the layout.

Resetting the declaration rebuilds its details and statement blocks from the current inputs. Other reporting components remain unchanged. After finalization, the declaration is available as a separate PDF.