mapping table and mappings to the annual accounts (in Excel format) – September 2019
determining the content of the standard chart of accounts referred to in Article 12 of the Commercial Code
revising the PCN following the opinions received, including the opinion of the Council of State of 13 November 2018 – May/July 2019
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
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.
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
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
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
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
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
determining the content and presentation of a standard chart of accounts
determining the content and presentation of a standard chart of accounts