1 By way of derogation from Article 1711- 1 paragraph 1 a parent company shall be exempted from the obligation to draw up consolidated accounts and a consolidated. Any parent company referred to in Article 1711 1 that controls one or more undertakings to be consolidated which are credit institutions or insurance companies can subject itself either to the provisions of Part III of the Law of 17 June 1992 on annual accounts and consolidated accounts of Luxembourg.
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Proportional consolidation When a company controls another company either alone or together with other companies the controlled companys accounts may be included in the consolidated accounts in proportion to the controlling companys holding in the controlled companys.
Art 1711-1 luxembourg company law consolidated accounts. The consolidated accounts are drawn up on the same date as the parent companys annual accounts. The document also contains an English translation of extracts of the Law of 19 December 2002 on the Trade and Companies Register and the accounting and annual accounts of undertakings the amended Law of 24 May 2011 on the exercise of certain rights of shareholders at general meetings of listed companies the legislation on the Register of beneficial owners and extracts of the Civil Code and the Criminal Code in relation to companies. 3 Companies which at the time of entry into force of the present law had a management body named management ommittee must within the time period set in 1 comply with the provisions of Articles 441-11 441-12 and 715-5 paragraph 5 of the amended Law of 10 August 1915 on commercial companies A consolidated.
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