Chart of accounts & Data collection

Standard chart of accounts & data collection (PCN & eCDF)

New standard chart of accounts (PCN 2020)
xlsx

Trilingual comparison table: PCN 2009 vs. PCN 2020

mapping table and mappings to the annual accounts (in Excel format) – September 2019

Link

Grand-Ducal Regulation of 12 September 2019 (only available in French)

determining the content of the standard chart of accounts referred to in Article 12 of the Commercial Code

pdf

Government amendments to the draft Grand-Ducal regulation (only available in French)

revising the PCN following the opinions received, including the opinion of the Council of State of 13 November 2018 – May/July 2019

pdf

Draft Grand-Ducal Regulation (only available in French)

determining the content of the standard chart of accounts referred to in Article 12 of the Commercial Code and repealing the Grand-Ducal Regulation of 10 June 2009 determining the content and presentation of a standard chart of accounts – June 2018

Flexible adaptability of balance sheet and profit & loss account layouts (excluding eCDF) and repeal of S.P.F. account layouts, Art. 31 L. 2002 (2016)
pdf

Grand-Ducal Regulation of 15 December 2016 (only available in French)

1. introducing certain derogations from the standard layouts of balance sheet and profit and loss account pursuant to Article 27 of the amended Law of 19 December 2002 on the Trade and Companies Register, as well as on the bookkeeping and annual accounts of undertakings, and
2. repealing the Grand-Ducal Regulation of 29 June 1984 determining the format in which financial holding companies must prepare their annual accounts.

pdf

Draft Grand-Ducal Regulation (only available in French)

introducing certain derogations from the standard layouts balance sheet and profit and loss account pursuant to Article 27 of the amended Law of 19 December 2002 on the Trade and Companies Register, as well as on the bookkeeping and annual accounts of undertakings, and repealing the Grand-Ducal Regulation of 29 June 1984 determining the format according to which financial holding companies must prepare their annual accounts

Balance sheet and profit & loss account layouts eCDF Articles 34, 35, 46 and 47 L.2002 (2015)
pdf

Grand-Ducal Regulation of 18 December 2015 (only available in French)

determining the form and content of the presentation formats for the balance sheet and profit and loss account and implementing Articles 34, 35, 46 and 47 of the amended Law of 19 December 2002 on the Trade and Companies Register, as well as on the bookkeeping and annual accounts of undertakings

pdf

Draft Grand-Ducal Regulation (only available in French)

determining the form and content of the presentation formats for the balance sheet and profit and loss account and implementing Articles 34, 35, 46 and 47 of the amended Law of 19 December 2002 on the Trade and Companies Register, as well as on the bookkeeping and annual accounts of undertakings

Accounting package and eCDF platform (2011)
pdf

Grand-Ducal Regulation of 14 December 2011 (only available in French)

determining the procedure for filing the accounting documents with the manager of the Trade and Companies Register, the conditions for arithmetic and logical checks on the annual accounts

pdf

Draft Grand-Ducal Regulation (only available in French)

determining the procedure for filing the accounting documents with the manager of the Trade and Companies Register, the conditions for arithmetic and logical checks on the annual accounts

Standard chart of accounts (2009)
pdf

Grand-Ducal Regulation of 10 June 2009 (only available in French)

determining the content and presentation of a standard chart of accounts

pdf

Draft Grand-Ducal Regulation (only available in French)

determining the content and presentation of a standard chart of accounts