Commercial Companies Law — Article 272 — Article (272) Fiscal Year of the Holding Company
Part Six: Holding and Subsidiaries Companies and Mutual Funds · Chapter One: Holding Companies
The holding company shall, at the end of every fiscal year, prepare a consolidated balance sheet, profit and loss account, and cash flow statement for the holding company and all its subsidiaries and shall present a balance sheet, profit and loss account and cash flow statement to the General Assembly, together with relevant notes and information, in accordance with the internationally accepted accounting and auditing practices and standards.
Interpretation and application must be checked against the official text and current version.
