Table of contents

1. Foreword
2. General information
3. Illustrative Annual Accounts
4. Supplement for Consolidated Accounts
5. Appendices

Illustrative Annual Accounts

Available template for Annual Accounts giving example of presentation for Balance Sheet, Profit and Loss Account and Notes to the Annual Accounts

Supplement for Consolidated Accounts

Additional template giving example of additional notes related to Consolidated Accounts

Appendices

1. List of the main references to the Accounting and Company Laws
2. Guidance on disclosure of the réviseur d’entreprises agréé’s fees in the notes to the statutory and consolidated annual accounts
3. Practical aspects of the filing process
4. eCDF format
5. Standard chart of accounts
6. Other possible layouts for the consolidated accounts
7. General information regarding the filing and the publication of the annual accounts