All Lux GAAP Illustrative Financial Statements in One Place

Alexander John, CPA

By Alexander John, CPA · September 16, 2026

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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 audit firms— Deloitte, EY, KPMG, and PwC — in one place.

IN THIS ARTICLE

02 RAIF

Commercial Companies: Illustrative Annual Accounts

Firm

Document

Format

Deloitte

Illustrative Annual Accounts

Deloitte

Illustrative Annual Accounts (Supplement for Consolidated Accounts)

PwC

Illustrative Annual Accounts

eCDF

Balance Sheet/Profit or Loss Templates

RAIF: Illustrative Financial Statements

Firm

Document

Format

PwC

Illustrative financial statements (page 54)

Automate your LUX GAAP financial statement preparation.

SICAR: Illustrative Financial Statements

Firm

Document

Format

KPMG

Illustrative financial statements

UCITS: Illustrative Financial Statements

Firm

Document

Format

PwC

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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Automate financial statement preparation

Stay up to date

Get the latest updates about our tool

© 2026. All rights reserved.

@ledgerq

Automate financial statement preparation

Stay up to date

Get the latest updates about our tool

© 2026. All rights reserved.

@ledgerq