Article 2:372
in forceThe annual accounts and the management report · Provisions regarding the balance sheet and the notes thereto
1.
Cash and cash equivalents shall include cash on hand, balances in bank and giro accounts, as well as bills of exchange and cheques.
2.
With regard to the funds, it shall be stated to what extent these are not at the free disposal of the legal person.
1.
Onder de liquide middelen worden opgenomen de kasmiddelen, de tegoeden op bank- en girorekeningen, alsmede de wissels en cheques.
2.
Omtrent de tegoeden wordt vermeld, in hoeverre deze niet ter vrije beschikking van de rechtspersoon staan.