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Duty to draw up consolidated financial statements and a consolidated management report
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Key
Name (English)
Name (German)
Data type
string
boolean
date
integer
decimal
Matching type
deterministic
scoring_context
Status
Proposed
Active
Deprecated
Default unit
Description (English)
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.
Description (German)
Das Mutterunternehmen unterliegt den gesetzlichen Aufstellungspflichten für Konzernabschluss und Konzernlagebericht und ist nicht nach § 245 oder § 246 davon befreit.
Removal reason
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Is false
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