Must I inform about accounts in financial institutions situated abroad that are opened during the fiscal year 2013 and cancelled before the 31 December 2013?

26 Mar Must I inform about accounts in financial institutions situated abroad that are opened during the fiscal year 2013 and cancelled before the 31 December 2013?

No, there is no obligation to report. The same criterion applies to assets and rights subject to obligations about reporting regulated in the law.  Therefore if they are acquired during the financial year and your title upon them terminates in the same period, there is no obligation to report.