Central Balance Sheet Office
1.1 Methodology
- No document
1.2 Presentations
1.3 Legal basis
1.3.1 National (French version)
- Law of 19 December 2002 on the Trade and Companies Register as well as on the accounting practices and annual accounts of companies
- Grand-Ducal Regulation of 10 November 2006 relating to the composition, the organization, the procedures and the working methods of the Commission for Accounting Standards
- Grand-Ducal Regulation of 10 June 2009 determining the content and presentation of the Luxembourg standard chart of accounts
- Law of 10 December 2010 on the introduction of international accounting standards for undertakings
- Grand-Ducal Regulation of 14 December 2011 relating to the procedure for filing an accounting package with the Trade and Companies Register, the conditions for consistency and computation checks on the annual accounts
- Grand-Ducal Regulation of 12 September 2019 determining the content of the Luxembourg standard chart of accounts
1.3.2 Community
- None
1.4 Documentation
1.4.1 Publications of STATEC
- Économie et statistiques N° 89/2016 - Utilisation de la Centrale des bilans pour les besoins de l'enquête sur le coût de la main-d'œuvre (French, Pdf, 1.01 Mb)
- Économie et statistiques N° 33/2009 - Pour une centrale des bilans au Luxembourg (French, Pdf, 217 Kb)
- Économie et statistiques N° 13/2006 - Analyse des comptes annuels d'un échantillon de sociétés anonymes et de sociétés à responsabilité limitée (Pdf, 566 Kb)
1.5 Quality Report
- No document
1.6 Others
1.6.1 Trade and Companies Register (Registre de commerce et des sociétés - RCS)
1.6.2 Commission for Accounting Standards (CNC) (French version)
1.6.3 The platform for electronic gathering of financial data (eCDF)
1.6.4 Central Balance Sheet Data Office
1.6.5 Abroad
- Banque nationale de Belgique - Centrale des bilans
- Banco de España - Central Balance Sheet Data Office
- Banque de France - Infogreffe
- Banco de Portugal - Central Balance Sheet Database
- Italie - Centrale dei Bilanci
- Deutschland - eBundesanzeiger & Publikationsplattform
- Deutschland - Unternehmensregister
- Pays-Bas: Kamer van Koophandel
1.6.6 At european level
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