Emtract Ingest
Duty to draw up consolidated financial statements and a consolidated management report Active Scoped to a regulation
Overview
- Key
- aufstellungspflicht_konzernabschluss
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Die Aufstellungspflicht ergibt sich aus diesem Gesetz selbst; als allgemeines Merkmal wäre sie zirkulär.
- Description
- The parent company is subject to the statutory duties to draw up consolidated financial statements and a consolidated management report and is not exempt from them under section 245 or section 246.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Parent companies subject to the duty to draw up consolidated financial statements | Duty to draw up consolidated financial statements and a consolidated management report |