Spain•Drawing up and approval of financial statements. Royal Decree-Law 19/2020 (“RD19/2020”) modified by Royal Decree-Law 21/2020 (“RD 21/2020”), states that the threemonth term for drawing up the financial statements and other documents required by lawwill start running on June 1, 2020 (and not from the end of the state of emergency as plannedon RD 8/2020). Additionally, the term for approving financial statements is reduced to twomonths running from the end of the term for their drawing up.•For further information regarding financial statements, please visit here.•For more information please visit: Royal Decree-Law 8/2020 of March 17, 2020 launchesurgent and extraordinary measures to confront the economic and social impact of Covid19, and Covid-19: Key new legislation introduced in Royal Decree-Law 11/2020.Government measures in key jurisdictions133
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