Commercial Companies Law — Article 270 — Article (270) Accounting Records to be Kept by Subsidiaries
Part Six: Holding and Subsidiaries Companies and Mutual Funds · Chapter One: Holding Companies
A holding company shall take appropriate measures to ensure that subsidiaries maintain adequate accounting records to enable the Directors or the board of directors of the holding company to verify that the financial statements and the profit and loss account comply with this Decree Law.
Interpretation and application must be checked against the official text and current version.
