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16.7 Luxembourg Cash Flow Statement Requirements

Requirements​

Who Must Prepare:

  • Larger companies (based on size thresholds)
  • May be required for RCS filing
  • Useful for all businesses

Format:

  • Must follow PCN format
  • Must include all sections
  • Must be accurate
  • Must comply with standards

Luxembourg Compliance Note​

Requirements in Luxembourg:

  • Size-based requirements
  • Must follow PCN format
  • Must file with RCS if required
  • Must comply with standards

Think It Through​

Why might smaller businesses still want to prepare a statement of cash flows even if not required?