Machine Translated by Google 1. ROYAL DECREE OF AUGUST 4, 1996 RELATING TO THE SOCIAL REPORT TABLE OF CONTENTS CHAPTER I. - Amendments 0020 to the Royal Decree of 8 October 1976 relating to the annual accounts of companies CHAPTER II. - Amendment of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to the accounting and annual accounts of companies CHAPTER III. - Amendments to the Royal Decree of 12 September 1983 determining the content and presentation of a standardized minimum chart of accounts CHAPTER IV. - Amendment of the Royal Decree of 23 January 1992 relating to the annual accounts of inter- company medical services CHAPTER V. - Amendments to the Royal Decree of 17 November 1994 relating to the annual accounts of insurance companies CHAPTER VI. - Amendment of the Royal Decree of 19 April 1991 relating to the annual accounts of private provident institutions subject to the legislation relating to the control of insurance companies CHAPTER VII. - Amendments to the Royal Decree of 23 September 1992 relating to the annual accounts of credit institutions CHAPTER VIII. - Amendment of the Royal Decree of 23 September 1992 relating to the accounting information to be published concerning branches established in Belgium by credit institutions governed by foreign law CHAPTER IX. - Amendments to the Royal Decree of 14 December 1987 relating to the annual accounts of hospitals CHAPTER X. - Social balance sheet of other legal entities governed by private law CHAPTER XI. - Social balance sheet of companies governed by foreign law that have established a branch or a place of business in Belgium CHAPTER XII. - Communication, statistical processing and control of the social balance sheet Section Ire. - Communication du bilan social Section II. - Statistical processing Section III. - Control of the social balance sheet CHAPTER XIII. - Coming into force. Amending, transitional and miscellaneous provisions AR19960804.doc Machine Translated by Google 2. CHAPTER I. - Amendments to the Royal Decree of 8 October 1976 relating to the annual accounts of companies. Article 1 The following changes are made to article 7 of the royal decree of October 8, 1976, amended by the royal decree of September 12, 1983: 1° paragraph 1, paragraph 3, is replaced by a paragraph worded as follows: "The appendix includes the statements and information provided for in Chapter I, Section 3 and, with regard to companies, other than traders-natural persons, the statements and information relating to the social balance sheet and provided for in Chapter I, Section 4 of the annex to this Order." 2° paragraph 2 is replaced by the following text: "Companies that meet the criteria provided for in article 12, § 2, of the law of July 17, 1975, however, have the option of drawing up their balance sheet and income statement according to the abbreviated diagrams provided for in chapter II of the appendix to this Order and an abbreviated appendix containing the statements and information provided for in Chapter II, Section 3 and, with regard to companies, other than traders-natural persons, the statements and information relating to the social balance sheet and provided for in Chapter II, section 4 of the annex to this Order." Article 2 In chapter I, section 3, of the annex to the royal decree of 8 October 1976, modified by the royal decree of 12 September 1983, the following modifications are made to point XII : 1° point C.1. is replaced by the following text: "1. The following information, relating to the financial year and the previous financial year, concerning workers registered in the personnel register and bound to the company by an employment contract or by an internship contract within the meaning of Royal Decree No. 230 of December 21, 1983: (a) the total number at the end of the financial year; b) the average number of staff calculated in full-time equivalents in accordance with Article 12, § 1, of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to accounting and the annual accounts of businesses; c) the number of hours worked calculated in accordance with Chapter III, Section 3, 5° of this appendix." 2° a point G is added, worded as follows: "G. the following information relating to the financial year and the previous financial year concerning temporary staff and persons made available to the company: 1. the total number at the end of the financial year; AR19960804.doc Machine Translated by Google 3. 2. the average number calculated in full-time equivalents in a manner analogous to that used for workers registered in the personnel register; - the number of hours worked; - the cost to the business." Article 3 In chapter II, section 3 of the appendix to the royal decree of 8 October 1976, as amended by the royal decree of 12 September 1983, point 1 of section VI is replaced by the following text: "the following information relating to the financial year and the previous financial year, concerning workers registered in the personnel register and bound to the company by an employment contract or by an internship contract within the meaning of Royal Decree no. ° 230 of December 21, 1983: (a) the total number at the end of the financial year; b) the average number of staff calculated in full-time equivalents in accordance with Article 12 § 1 of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to accounting and the annual accounts of companies; c) the number of hours worked, calculated in accordance with Chapter III, Section 3, 5° of this appendix." Article 4 Chapter I of the appendix to the Royal Decree of 8 October 1976 is supplemented by the following section: "Section 4 : bilan social This section should include the following staffing information: I. A statement of the persons employed, making a distinction between, on the one hand, the persons registered in the personnel register and, on the other hand, the temporary workers and persons made available to the company. As for the workers registered in the personnel register, this statement mentions: 1) for the period concerned: - the average number, for the financial year in question, of full-time and part-time workers, and the total workforce, expressed in full-time equivalents, for the financial year in question and the previous financial year - the number of hours worked during the financial year in question by full-time and part-time workers, and the total number of hours worked in the financial year in question and the previous financial year AR19960804.doc Machine Translated by Google 4. - staff costs (in thousands of francs), for the financial year in question, of full-time and part-time workers, and total staff costs for the financial year in question and the previous financial year - the total benefits granted in addition to salary (in thousands of francs) for the financial year in question and the previous financial year. These last two sections are not to be completed when only one person is concerned. 2) at the closing date of the financial year in question: the number of full-time and part-time workers, and the total workforce expressed in full-time equivalents. This same information must be provided according to the type of employment contract, gender and professional category. As for the temporary staff and the people made available to the company, this statement mentions for the financial year in question and separately for the two categories, the average workforce, the number of hours worked and the costs for the company (in thousands of francs). II. A table of staff movements during the financial year in question, mentioning: 1° the number of full-time and part-time workers and the total number of full-time equivalent workers who have been entered in the personnel register during the financial year in question. This same information must be provided according to the type of employment contract and according to gender and level of education. 2° the number of full-time and part-time workers, and the total number of workers, expressed in full-time equivalents, whose contract end date was recorded in the personnel register during the financial year in question. This same information must be provided according to the type of employment contract, gender, level of education, and one of the following reasons for ending the contract: pension, early retirement, dismissal or other reason (mentioning separately the number of people who continue, at least half-time, to provide services for the benefit of the company as self-employed). III. A statement mentioning the measures in favor of employment. This statement makes a distinction between the measures listed below to which a financial advantage is or is not linked, and mentions: a) for the financial year in question: for each measure, the total number of workers concerned, the total number of workers expressed in full-time equivalents and, for measures involving a financial advantage, the financial advantage (in thousands of francs). (b) for the current financial year and the preceding financial year: the total number of workers concerned by all of these measures and the total number of workers expressed in full-time equivalents. AR19960804.doc Machine Translated by Google 5. I. Measures involving a financial benefit: 1. business plan 2. youth employment plan 3. low wages 4. employment agreements 1995-1996 5. employment plan for the long-term unemployed 6. Maribel 7. reintegration jobs (over 50) 8. conventional half-time early retirement 9. complete career break 10. reduction of work performance (part-time career break) The information referred to in 1 and 4 must be provided according to gender. II. Other measures: 1. first professional experience contract 2. springboard jobs 3. youth internship 4. employment-training agreements 5. apprenticeship contract 6. successive employment contracts concluded for a fixed term 7. conventional early retirement IV. A statement giving information on training for workers. This statement mentions by sex the number of workers who have undergone training, the number of hours of training followed and the cost of this training for the company (in thousands of francs). AR19960804.doc Machine Translated by Google 6. Article 5 Chapter II of the appendix to the Royal Decree of 8 October 1976 is supplemented by the following section: "Section 4 : bilan social This section should include the following staffing information: I. A statement of the workers registered in the personnel register. This statement mentions: a) for the relevant period: - the average number, for the financial year in question, of full-time and part-time workers, and the total workforce, expressed in full-time equivalents, for the financial year in question and the previous financial year - the number of hours worked by full-time and part-time workers, and the total number of hours worked for the financial year in question and the previous financial year - staff costs (in thousands of francs), for the financial year in question, of full-time and part-time workers, and total staff costs for the financial year in question and the previous financial year. This last section is not to be completed when it concerns a single person. b) at the end of the financial year in question: the number of full-time and part-time workers, and the total workforce expressed in full-time equivalents. This same information must be provided according to the type of employment contract, gender and professional category. II. A table of staff movements during the financial year in question, mentioning: 1° the number of full-time and part-time workers and the total number of full-time equivalent workers who have been entered in the personnel register during the financial year in question. 2° the number of full-time and part-time workers, and the total number of full-time equivalent workers, whose contract end date was entered in the personnel register during the financial year in question. III. A statement mentioning the measures in favor of employment. This statement makes a distinction between the measures listed below to which a financial advantage is or is not linked, and mentions: a) for the financial year in question: AR19960804.doc Machine Translated by Google 7. for each measure, the total number of workers concerned, the total number of workers expressed in full-time equivalents and, for measures involving a financial advantage, the financial advantage (in thousands of francs). (b) for the current financial year and the preceding financial year: the total number of workers concerned by all of these measures and the total number of workers expressed in full-time equivalents. I. Measures involving a financial benefit: 1. business plan 2. youth employment plan 3. low wages 4. employment agreements 1995-1996 5. employment plan for the long-term unemployed 6. Maribel 7. reintegration jobs (over 50) II. Other measures: 1. first professional experience contract 2. springboard jobs 3. youth internship 4. employment-training agreements 5. apprenticeship contract 6. successive employment contracts concluded for a fixed term 7. conventional early retirement 8. conventional half-time early retirement 9. complete career break 10. reduction of work performance (part-time career break) IV. A statement giving information on training for workers. This statement mentions by sex the number of workers who have undergone training, the number of hours of training followed and the cost of this training for the company (in thousands of francs). AR19960804.doc Machine Translated by Google 8. Article 6 Chapter III of the appendix to the Royal Decree of 8 October 1976 is amended as follows: 1° In section 2, the definition of point II.B. "Miscellaneous services and goods" is supplemented as follows: "This item also includes the remuneration of temporary workers and people made available to the company as well as the direct and indirect remuneration and the pensions of directors, managers and active partners which are not awarded under a employment contract." 2° Chapter III is supplemented by a third section: "Section 3 : bilan social For the establishment of the social balance sheet it is necessary to understand: 1° per worker registered in the personnel register: persons registered in the personnel register kept pursuant to Royal Decree No. 5 of 23 October 1978 relating to the keeping of social documents, and bound to the company by an employment contract or by an internship contract within the meaning of Royal Decree No. 230 of December 21, 1983. 2° by temporary workers and persons made available to the company: workers who are bound by a temporary employment contract to be made available to the company and workers hired by a natural or legal person and made available to the company within the meaning of the law of 24 July 1987 on temporary work, agency work and the placing of workers at the disposal of users. 3° average of workers registered in the personnel register: the average number of workers registered in the personnel register at the end of each month of the financial year. 4° number of full-time equivalent workers: the volume of work expressed in full-time equivalents, to be calculated for part-time workers on the basis of the contractual number of hours to be worked in relation to the normal working time (reference worker). 5° hours worked: the hours worked correspond to the number of hours actually worked, therefore without holidays, absences, short absences and all the hours lost by strike or any other reason. 6° type of contract: - the contract concluded for an indefinite period AR19960804.doc Machine Translated by Google 9. - the contract concluded for a fixed period - the contract concluded for the performance of clearly defined work - the replacement contract 7th level of studies: - primary education - secondary education - non-university higher education - University education 8° professional category: - management staff - employees - workers - others AR19960804.doc Machine Translated by Google 10. CHAPTER II. - Amendment of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to the accounting and annual accounts of companies. Article 7 Article 12, § 1, first paragraph, of the Royal Decree of 12 September 1983, implementing the law of 17 July 1975 relating to the accounting and annual accounts of companies, is replaced by the following text: "The average of employed workers, referred to in Article 12, § 2, of the aforementioned law, is the average number of full-time equivalent workers, registered at the end of each month of the financial year in question in the personnel register kept under the Royal Decree of 23 October 1987. The number of full-time equivalent workers is equal to the volume of work expressed in full-time equivalents, to be calculated for part-time workers on the basis of the contractual number of hours to be worked in relation to the normal working time of 'a comparable full-time worker (benchmark worker).' AR19960804.doc Machine Translated by Google 11. CHAPTER III. - Amendments to the Royal Decree of 12 September 1983 determining the content and presentation of a standardized minimum chart of accounts. Article 8 Chapter I of the appendix to the Royal Decree of 12 September 1983 determining the content and presentation of a minimum standardized chart of accounts is amended as follows: 1° An account 617, drafted as follows, is inserted: "617. Temporary staff and persons made available to the company" 2° An account 618, drafted as follows, is inserted: "618. Remuneration, premiums for extra-legal insurance, retirement and survivor's pensions of directors, managers and active partners which are not awarded under an employment contract." AR19960804.doc Machine Translated by Google 12. CHAPTER IV. - Amendment of the Royal Decree of 23 January 1992 relating to the annual accounts of inter-company medical services. Article 9 Article 6, § 1, paragraph 2, of the Royal Decree of 23 January 1992 relating to the accounting, annual accounts and budget of inter-company medical services is supplemented as follows: "The comments on the balance sheet and the income statement also include the statements and information provided for in chapter I, section 4, or in chapter II, section 4, of the appendix to the royal decree of 8 October 1976 relating to the annual accounts of companies, presented according to the social balance sheet diagram which appears in the standard form "Complete diagram" or "Abbreviated diagram" drawn up by the National Bank of Belgium in application of Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and documents of companies and enterprises." AR19960804.doc Machine Translated by Google 13. CHAPTER V. - Amendments to the Royal Decree of 17 November 1994 relating to the annual accounts of insurance companies. Article 10 § 1. In chapter I, section 3 of the appendix to the Royal Decree of 17 November 1994 relating to the annual accounts of insurance companies, the following modifications are made to statement no. 11 relating to the staff employed on average during the year: 1° the title of the statement is replaced by “Statement relating to the personnel employed”; 2° the statement is made up of six columns of data numbered from 1 to 6. The first three are entitled respectively "Total number at the closing date", "Average workforce (*)" and "Number of hours worked" and grouped together under the heading "Closed fiscal year". The last three columns have the same heading as the first three and are grouped under the heading "Previous year"; 3° the statement is made up of three rows of data having respectively the following titles and mechanical codes: "Personnel under work* or internship contract (";)", code "8.11.1", "Temporary or laid-off personnel the disposition of the enterprise", code "8.11.2" and "Total", code "8.11.3"; 4° the footnote is replaced by the following text: "(*) The average number of staff is calculated in full-time equivalents in accordance with article 12, § 1 of the royal decree of 12 September 1983 implementing the law of 17 July 1975 relating to accounting and annual company accounts. (**) Staff under an employment or internship contract is made up of workers registered in the personnel register and bound to the company by an employment contract or an internship contract within the meaning of Royal Decree No. 230 of 21 December 1983." § 2. In Chapter I, Section 3 of the same appendix, statement no. 12 relating to all administration and management costs broken down by nature, is amended as follows: 1° under title I. Staff costs, a point 6 is added entitled "Temporary staff and persons made available to the company"; 2° with regard to the aforementioned point 6, the number "8.12.16" is inserted in the "Codes" column. Art. 11. Article 7, § 1, paragraph 2, of the Royal Decree of 17 November 1994 relating to the annual accounts of insurance companies is supplemented as follows: "The appendix also includes the statements and information provided for in chapter I, section 4 or in chapter II, section 4, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies, presented according to the diagram of social balance sheet which appears in the standard form "Complete diagram" or "Abbreviated diagram" drawn up by the National Bank of Belgium in application of Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and corporate and business documents. AR19960804.doc Machine Translated by Google 14. Article 7, § 2, of the Royal Decree of October 8, 1976, relating to the annual accounts of companies is of similar application for the use of the complete or abbreviated diagram of the social balance sheet. AR19960804.doc Machine Translated by Google 15. CHAPTER VI. - Amendment of the Royal Decree of 19 April 1991 relating to the annual accounts of private provident institutions subject to legislation relating to the control of insurance companies. Article 12 Article 15, paragraph 2, of the Royal Decree of 19 April 1991 relating to the annual accounts of private provident institutions subject to legislation relating to the supervision of insurance companies is supplemented as follows: "The appendix also includes the statements and information provided for in chapter I, section 4 or in chapter II, section 4, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies, presented according to the diagram of social balance sheet which appears in the standard form "Complete diagram" or "Abbreviated diagram" drawn up by the National Bank of Belgium in application of Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and corporate and business documents. Article 7, § 2, of the Royal Decree of 8 October 1976 relating to the annual accounts of companies is similarly applied for the use of the complete or abridged outline of the social balance sheet. AR19960804.doc Machine Translated by Google 16. CHAPTER VII. - Amendments to the Royal Decree of 23 September 1992 relating to the annual accounts of credit institutions. Article 13 Article 7, § 1, last paragraph, of the Royal Decree of 23 September 1992 relating to the annual accounts of credit institutions is supplemented as follows: "The appendix also includes the statements and information provided for in chapter I, section 4 or in chapter II, section 4, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies, presented according to the diagram of social balance sheet which appears in the standard form "Complete diagram" or "Abbreviated diagram" drawn up by the National Bank of Belgium in application of Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and corporate and business documents. Article 7, § 2, of the Royal Decree of October 8, 1976, relating to the annual accounts of companies is of similar application for the use of the complete or abbreviated diagram of the social balance sheet. Article 14 In chapter I, section 3, of the appendix to the aforementioned decree of 23 September 1992, the following modifications are made to point XXIII: 1° point A is replaced by the following text: "A. The following information relating to the financial year and the previous financial year concerning workers registered in the personnel register and bound to the company by an employment contract or by an internship contract within the meaning of Royal Decree no. ° 230 of December 21, 1983: 1. a) the total number at the end of the financial year; b) the average number of staff employed by the company during the financial year in question and during the previous financial year, calculated in full-time equivalents in accordance with Article 12, § 1, of the Royal Decree of 12 September 1983 on implementation of the law of July 17, 1975 relating to the accounting and annual accounts of companies, but without taking into account temporary staff; c) the number of hours worked. 2° a point A.1.bis is added, worded as follows: "A.1.bis. The following information relating to the financial year and the previous financial year concerning temporary staff and persons made available to the company: 1. their total number at the end of the financial year; 2. - the average workforce calculated in full-time equivalents in the same way as the workers registered in the personnel register; - the number of hours worked; - the cost to the business." AR19960804.doc Machine Translated by Google 17. CHAPTER VIII. - Amendment of the Royal Decree of 23 September 1992 relating to the accounting information to be published concerning branches established in Belgium by credit institutions governed by foreign law. Article 15 In the Royal Decree of 23 September 1992 relating to the accounting information to be published concerning branches established in Belgium by credit institutions governed by foreign law, letter H of article 2 is replaced by the following text: "H. The number of workers employed, as an annual average, calculated in full-time equivalents in accordance with Article 12, § 1, of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to accounting and annual company accounts. AR19960804.doc Machine Translated by Google 18. CHAPTER IX. - Amendments to the Royal Decree of 14 December 1987 relating to the annual accounts of hospitals. Article 16 Article 3 of the Royal Decree of 14 December 1987 relating to the annual accounts of hospitals is supplemented by the following text: "The appendix contains the statements and information provided for in chapter I, section 4 or in chapter II, section 4, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies, presented according to the balance sheet which appears in the standard "Complete scheme" or "Abridged scheme" form drawn up by the National Bank of Belgium in application of Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of documents and corporate and business documents. Article 7, § 2, of the Royal Decree of 8 October 1976 relating to the annual accounts of companies is similarly applied for the use of the complete or abridged outline of the social balance sheet. AR19960804.doc Machine Translated by Google 19. CHAPTER X. - Social balance sheet of other legal persons under private law. Article 17 Insofar as they are not already obliged to do so on the basis of another legal or regulatory provision, legal persons governed by private law, with at least twenty workers, draw up a social report each year which includes the information provided for in Chapter I. , section 4, or in chapter II, section 4 of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies presented according to the social balance sheet scheme which appears in the standard form "Complete scheme" or "Schéma abridged" drawn up by the National Bank of Belgium pursuant to Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and documents of companies and enterprises. As a transitional measure, for fiscal years starting before December 31, 1997, the first paragraph only applies to legal entities governed by private law which employ at least one hundred workers annually. Article 7, § 2, of the Royal Decree of 8 October 1976 is similarly applied when the legal persons referred to in this article employ fewer than 50 workers. The number of workers in this article is calculated in accordance with Article 12, § 1, of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to the accounting and annual accounts of companies. AR19960804.doc Machine Translated by Google 20. CHAPTER XI. - Social balance sheet of companies governed by foreign law that have established a branch or a place of business in Belgium. Article 18 Companies governed by foreign law which have established a branch or any place of business in Belgium draw up a social balance sheet each year which includes the statements and information provided for in chapter I, section 4 or in chapter II, section 4, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies, presented according to the social balance sheet diagram which appears in the standard form "Complete diagram" or "Abbreviated diagram" drawn up by the National Bank of Belgium in application of the Article 9, § 4, of the Royal Decree of 25 November 1991 relating to the publication of deeds and documents of companies and enterprises. The social balance sheet only includes information concerning the branches and operating offices located in Belgium of the foreign company, it being understood that all the branches and operating offices are considered as a single company. Article 7, § 2, of the Royal Decree of October 8, 1976 applies analogously, it being understood that the criteria stipulated in Article 12, § 2 of the law of July 17, 1975 are calculated only for branches and the operating headquarters located in Belgium. The social balance sheet referred to in this article is filed together with and according to the same methods as the annual accounts of the foreign company referred to in article 198, § 2, 2° of the coordinated laws on commercial companies. AR19960804.doc Machine Translated by Google 21. CHAPTER XII. - Communication, statistical processing and control of the social report. Section Ire. - Communication du bilan social. Article 19 In the absence of a works council, the social report is forwarded to the union delegation. In the absence of a works council or a trade union delegation, the social balance sheet can be consulted by the workers at the place where the work regulations must be kept in accordance with article 15 Art. 20. Hospitals subject to the law on hospitals coordinated by royal decree of August 7, 1987, inter-company medical services which meet the conditions provided for in article 12, § 2, of the law of July 17, 1975 relating to accounting and to the annual accounts of the companies and the legal persons referred to in Chapters VI and X of this decree, file free of charge for them, within seven months of the end of their financial year, at the National Bank of Belgium, a document presenting the particulars and establishing in the forms provided for in Articles 9, 16 and 17 of this Order. The National Bank of Belgium sets the terms of the deposit. Section II. - Statistical processing. Article 21 The public interest social security organizations transmit, free of charge, to the National Bank of Belgium, at the latter's request, the information they hold which may clarify or supplement the information collected directly by the Bank. Article 22 The National Bank of Belgium constitutes, on the basis of the social balance sheets and the information transmitted to it in accordance with Article 21, a database. For the preparation of globalized studies relating to employment, the National Bank of Belgium, the Federal Planning Bureau and the National Institute of Statistics have reciprocal and free access to their databases. Article 23 The National Bank of Belgium is empowered to establish, according to the procedures approved by the Minister for the Economy, by the Minister for Employment and Labor and by the Minister for Small and Medium-sized Enterprises, statistics relating to all or part of the elements contained in the documents transmitted to it. Article 24 The Joint Committees and the joint sub-committees, the National Labor Council and the Central Economic Council may request that statistics be aggregated for the sectors or sub-sectors within their competence. AR19960804.doc Machine Translated by Google 22. In this context, individual data cannot be the subject of discussions within these bodies, except with the agreement of the company concerned. Article 25 For purposes of study, analysis or evaluation that go beyond the level of the individual company, the content of the database referred to in Article 22 is accessible to officials designated by the Minister of the Economy, the Minister of Employment and Labor and the Minister of Small and Medium Enterprises as well as the National Labor Council and the Central Economic Council. Section III. - Control of the social balance sheet. Article 26 Without prejudice to the control missions of the auditors and the duties incumbent on the judicial police officers, the inspectors and social controllers of the administration of regulations and labor relations of the Ministry of Employment and Labor as well as the special commissioners of the professional organization department of the trade policy administration of the Ministry of Economic Affairs, are responsible for monitoring the establishment of the social balance sheet, its communication to the Works Council, and its transmission to the National Bank of Belgium. AR19960804.doc Machine Translated by Google 23. CHAPTER XIII. - Coming into force. Amending, Transitional and Miscellaneous Provisions. Article 27 The Central Economic Council and the National Labor Council, acting in concert, are competent to give all opinions to the Federal Government and to the Federal Chambers, at the latter's request or on their own initiative, concerning the application and any changes to the data contained in the social balance sheet. The National Bank of Belgium and the Accounting Standards Commission may be involved as experts in this work. Article 28 The provisions of this decree apply to the annual accounts and the social balance sheets relating to the financial years starting after December 31, 1995. Article 29 Within three months of the publication of this decree in the Belgian Official Gazette or within seven months of the end of the financial year if the latter date is later, the companies concerned by this decree, which employ at least twenty workers and the legal persons which employ at least one hundred workers, transmit to the National Bank of Belgium, with regard to the last financial year which began before 31 December 1995, a statement drawn up in the forms provided for by the National Bank of Belgium, in which they mention the information provided for in Chapter I, Section 4, I and III, or in Chapter II, Section 4, I and III, of the appendix to the Royal Decree of 8 October 1976 relating to the annual accounts of companies; however, the corresponding figures for the previous financial year should not be mentioned. The number of workers is calculated in accordance with Article 12, § 1, of the Royal Decree of 12 September 1983 implementing the law of 17 July 1975 relating to the accounting and annual accounts of companies. Article 7, § 2, of the Royal Decree of 8 October 1976 relating to the annual accounts of companies applies analogously. Article 30 Article 5, paragraph 2 of the Royal Decree of 7 April 1995 relating to the information of works councils in employment matters is repealed as well as its implementing decrees. Article 31 In article 6 of the same order, the words "and the workers" are deleted. Article 32 Chapter IX of the law of 22 December 1995, concerning measures aimed at ensuring the multiannual plan for employment, enters into force on the day of publication of this decree in the Belgian Official Gazette. AR19960804.doc Machine Translated by Google 24. Article 33 Our Minister of the Economy, Our Minister of Employment and Labour, Our Minister of Justice, Our Minister of Finance and Our Minister of Small and Medium-Sized Enterprises are responsible, each in his own sphere, for the execution of the present decree. AR19960804.doc