Regulatory Alerts2019-11-27
Order on Financial Reports for LD Fonde
Issued by the Danish Ministry of Business Affairs and the Financial Supervisory Authority, this order mandates that LD Fonde prepare and publish annual and half-year financial reports in Danish or English. It establishes detailed requirements for the classification, presentation, recognition, and measurement of assets, liabilities, and equity in the balance sheet and income statement. The regulation further specifies accounting treatments for financial instruments, tangible and intangible assets, leasing, and provisions to ensure faithful representation of the fund's financial position.
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