Hello,
If the title of the question sounds already clear enough, you can jump
the the Question itself for the scope.
In any case, I think it's worth reading the introductory part

**********
Background
**********

In my daily work I often need to get my hands on Filed Accounts for
companies ("company filings" with income statements, Balance sheets,
and a lot of other legal informations...)
When the company is quoted, it's a piece of cake to go the its website
and download the annual reports.
When it's not quoted, sometimes the company will file accounts,
sometimes not, depending on its size, strategy, country legislation
and habits, etc...

I'm looking the best sources of information, and all major countries
have very visible official institutions/private websites that do this
job

Examples:
-In the US :
http://www.sec.gov/edgar/searchedgar/companysearch.html  (official
website of the Securities&Exchange Commission)
http://www.10kwizard.com/

- In France :
http://www.infogreffe.fr/infogreffe/index.jsp (official institution)
http://www.societe.com

****************
Question : Core
****************

Find the equivalent sources (official/extensive/reliable) (number: 1
to 3 by country), for :
- Germany
- UK
- Netherlands
- Canada
- Ireland
- Spain

*****************
Question : Extras 
*****************

* Same question for (5$ TIP for each):
- Italy
- Belgium
- Switzerland
- Sweden
- Norway
- Denmark
- portugal

* (10-20$ TIP) I'm pretty sure there are services/websites that, if
you have an account with them, can provide those accounts without you
having to pay each time.
I would be interested in knowing them, especially for the US, France,
UK, and Germany.

Perhaps an international website exists, that connects to each
countrie's database ?...


Thanks and good luck
Neoba

Dear Neoba,

I do a great deal of similar research and some of these sources below
I have used myself. However, as you?ve already observed, not all
countries have the same requirements for companies to disclose details
of their accounts, etc., and some do not provide the information
online. The sources below vary from providing brief information only
to full/limited information on payment or subscription. Some of the
sites are not in English. If the company is a public company it is
often useful to check the country?s financial regulator or stock
exchange for public disclosures of accounts, etc.

Germany - 1.  Government site. Not all the States are online - limited
information available.
http://www.handelsregister.de/

UK - 1. Government site. 
Free basic search. Further information on payment. Directors,
shareholders, accounts. Go to the link which states web check.
http://www.companieshouse.gov.uk/

Netherlands - 2. Netherlands Chamber of Commerce. 
Link at the bottom of the page. Free basic search, further information on payment.
http://www.kvk.nl/sectie/sectie.asp?sectieID=102
What you will get.
http://www.kvk.nl/artikel/artikel.asp?artikelID=16050

Canada. Depends if it is a federal corporation or state only.
Federal incorporation -1. Government site. 
Varying information.
http://strategis.ic.gc.ca/cgi-bin/sc_mrksv/corpdir/dataOnline/search.cgi?lang=e

SEDAR filing (similar the Edgar in the US) 1. 
?public securities documents and information filed by public companies
and investment funds with the Canadian Securities Administrators (CSA)
in the SEDAR filing system.?
Information here.
http://www.sedar.com/homepage_en.htm
Search here for annual reports accounts, etc.
http://www.sedar.com/search/search_form_pc_en.htm

Each state will have a business name registration and incorporation
registration. These below companies provide a commercial search
service. Read each site to understand their services.
On-cvorp direct. Search for information on an existing company
http://www.oncorp.com/home/index.asp

Ontario and other resources
http://www.cyberbahn.ca/Cyberbahn/localization/l_ONBIS_.aspx

Ireland - 1 Government site. Very similar to the UK system.
http://www.cro.ie/search/

Spain - 3
The Comisión Nacional del Mercado de Valores (CNMV) is the agency in
charge of supervising and inspecting the Spanish Stock Markets and the
activities of all the participants in those markets.
Search official registers for information filed about a company which
is subject to the regulations of CNMV
http://www.cnmv.es/english/index_e.htm

Mercantile Registry - 1. Government site.
?The Mercantile Registry is a public office. There is a Mercantile
Registry in each provincial capital and all other cities stipulated by
regulations. Each one is run by one or more Mercantile Registrars, and
each one depends on the Ministry of Justice's Directorate-General of
Registries and Notarial Affairs.?
Subscription required . See this page for additional information on
what company information you obtain.
https://www.registradores.org/mercantil/jsp/home.jsp

Italy .
Look for the link reading Telemaco. I have not used it. Do not know
what you will get
http://www.infocamere.it/

Belgium - 1. Government site.
Limited incorporation details in French or Dutch
http://kbo-bce-ps.mineco.fgov.be/ps/kbo_ps/kbo_search.jsp?lang=fr&dest=ST
Some additional information be supplied here.
http://mineco.fgov.be/enterprises/home_en.htm

Switzerland - 1. Government site. 
Central Business Names Registry.
Limited information,. No accounts. Directors and shareholding only.
Changes published in Shab  journal. Depends on the canton if payment
is required.
http://zefix.admin.ch/
      
Swiss Exchange for listed companies.
http://www.swx.com/index.html

Sweden - 1. Government site
Bolagsverket, the Swedish Companies Registration Office. Not used personally.
https://bolagsverket.se/index.html

Norway - 1. Government site.
Brønnøysund Register Centre.
Limited English information. May have to register and pay for the information
http://www.brreg.no/english/

Denmark - 1. Government.
Through the Danish Commerce and Companies Agency (DCCA) you can access
the Central Business Register (CVR). Not used personally.
http://cvr.dk/Site/Forms/CMS/DisplayPage.aspx?pageid=21

Portugal
Not known


These commercial companies offer varying reports on  companies. Costs
and information vary. You will have to look at each one to review what
they have on offer.

European Business Register. This is referred to on a number of the
above registries as an alternative source for company information.

?Easy access to reliable information on companies all over Europe.
With EBR you can always get the latest company information fresh from
the source - each country's official register. EBR makes official
information on European companies available online for you.?
http://www.ebr.org/

Dun and Bradstreet - drop down box to select country. Reports are
quite expensive. This and LexisNexis below is the nearest to the
request in your final paragraph.
http://smallbusiness.dnb.com/credit-reports/comprehensive-insight-plus-detail.asp?bhcd2=1153305347

EuroInfopool www.euroinfopool.com
ICC www.icc.co.uk
Cerved www.cerved.com (for italy)
Equifax Spain www.asnefequifax.es (for Spain Italy)

LexisNexis www.lexisnexis.com
Financial information on companies world-wide from a variety of
sources and publishers. Subscription service and a pay as you go
option by credit card.


I hope this answers your question. If it does not, or the answer is
unclear, then please ask for clarification of this research before
rating the answer. I shall respond to the clarification request as
soon as I receive it.
Thank you
answerfinder

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Request for Answer Clarification by neoba-ga on 19 Jul 2006 10:38 PDT

Hello Answerfinder
Thanks for you answer, 
I've only checked the 2 first ones. UK's allright,  but I'm not
satisfied with Germany : it looks a bit odd, and asked me for strange
login & passwords when I clicked on a company (I mean without
proposing me to register for a fee or whatever..). Are you sure this
is the "best of breed" link for finding accounts in germany?? Have you
ever used it ?

I need to have a look at each link but don't have the time for this
right now. I will though.
Then I'll either ask for another clarification, or rate.

thanks & regards
neoba

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Clarification of Answer by answerfinder-ga on 20 Jul 2006 01:10 PDT

Dear Neoba,

Unfortunately, at the moment this is the best that many countries
offer. That is why I have placed a link to some commercial companies
such as Dun & Bradstreet who collate all the relevant information in
their reports, but of course, they charge a hefty fee for doing that.
They have agents in each country who visit the commercial registers
and obtain the information. Some countries such as German and Spain
have their commercial registries state or province based unlike the UK
which has one central database. Finally, as I indicated, not all
countries require companies to publish their accounts.

You may find these sites of interest. They are links to worldwide
registries and you will see that the same links as I provided you with
appear.

I understand there is a lot to go through and will keep an eye out for
any clarification requests.

answerfinder-ga

UK Companies House
http://www.companieshouse.gov.uk/links/introduction.shtml
Commercial Register Office of the Canton St. Gallen
http://www.hrasg.ch/eng/welt-e.htm
RBA information services
http://www.rba.co.uk/sources/registers.htm
Scottish Law site
http://www.scottishlaw.org.uk/corporate/registrars.html

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Request for Answer Clarification by neoba-ga on 23 Jul 2006 04:11 PDT

Thank you for your answer. I will give a good rating to you answer but
I'm afraid after the question will be closed and I won't be able to
ask for clarification (or am I wrong?).
So last question : can you just help me with the German link you
provided ? As I said when I click on a company it asks me to enter a
login & password, and I really don't know what to type as the site did
not first propose me to open an account.
You say you use those wources on a regular basis so perhaps you can help...

thanks & regards
Neoba

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Clarification of Answer by answerfinder-ga on 24 Jul 2006 02:04 PDT

Dear Neoba, 

I must admit I do not use this German site as my clients prefer the
Dun & Bradstreet service so I cannot really help you on the operation
of this site. Also the language barrier normally presents a problem
for me with German sites. I provided this site as it was recommended
by the UK Companies House site and others.

You may consider using these two German business information suppliers.

Genios - German Business Information. This is their home page (German only)
http://www.gbi.de/r_schnellsuche/index.ein
By the looks of it you can search for a company and purchase  reports
from the Central Trade Register (the site I referred to you above) or
report on their credit profile. As an example is the page for CS&S
electronics GmbH. I do not know if this includes accounts.
http://www.gbi.de/r_ubrowsing/cs/cs&s_electronic_gmbh.html?WID=78522-9060486-32809_1

FirmenWissen. Again only in German. Similar information appears to be offered.
http://www.firmenwissen.de/

Hope this helps. An alternative is to post another question here for
our German researchers. They may be able to guide you on the operation
of and the in's and out's of the sites I have suggested.

answerfinder-ga

Thank you for this last clarification, looks interesting!
Good job overall.

Dear neoba-ga,
Thank you for the tip. Pleased I could help.
answerfinder-ga