All Lux GAAP Illustrative Financial Statements in One Place
February 2, 2026

When preparing financial statements under Luxembourg GAAP, finding reliable examples can be time-consuming. To simplify this, we’ve gathered all publicly available illustrative financial statements from the Big Four audit firms— Deloitte, EY, KPMG, and PwC — in one place.
Commercial companies: Illustrative Annual Accounts
RAIF: Illustrative Financial Statements
SICAR: Illustrative Financial Statements
UCITS: Illustrative Financial Statements
Why Use Illustrative Financial Statements?
Using these official examples helps you:
Ensure consistency with Luxembourg market practice
Understand required disclosures for each fund type
Benchmark layouts and note structures
Improve audit readiness and regulatory compliance
Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.
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