Section 10: Financial statements of parent and subsidiaries drawn up to different
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
10. Financial statements of parent and subsidiaries drawn up to different
reporting dates
Notwithstanding section 214, where, in relation to any company holding a
Global Business Licence or an Authorised Company, the balance sheet date of a
subsidiary company is different from the balance sheet date of its parent company,
the financial statements of the subsidiary company may be incorporated into the
group financial statements provided the difference between the reporting dates
does not exceed 3 months.