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

• Deloitte Illustrative Annual Accounts

• PwC Illustrative Annual Accounts

• Balance Sheet/Profit or Loss Templates (eCDF)

RAIF: Illustrative Financial Statements

• KPMG Illustrative financial statements

• PWC Illustrative financial statements (page 54)

SICAR: Illustrative Financial Statements

• KPMG Illustrative financial statements

UCITS: Illustrative Financial Statements

• 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.