LTH PRL Corporate, Group Reporting


On Oct. 10, LTH PRL published law amending corporate reporting.


  • LTH PRL published Law XIV-3012 of Oct. 3, 2024 amending art 3, 24 and annex of Law XIV-2811 of Jun. 25, 2024 on the reporting of companies, groups of companies.
  • Follows LTH PRL Jun. 2024 published law on corporate, group reporting, see #224319.
  • Follows LTH GVT Aug. 2024 informed of bill on corporate accountability, see #224292.
  • Main Points
  • Changes in art 3 re terms' definition; in art 24, para 1, clause 12 re scope of information on corporate governance and application of management gender balance.
  • Addition of EU Dir 2022/2381 on management gender balance, in annex item 6.
  • Effectiveness
  • The law enters into force on Dec. 1, 2024.

Regulators LTH PRL
Entity Types Corp
Reference OG 2024-17777, 10/10/2024; Law XIV-3012, 10/3/2024; Law XIV-2811, 6/25/2024; Dir 2022/2381
Functions Compliance; Financial; Legal; Reporting; Risk; Treasury
Countries Lithuania
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 10/10/2024
Effective Date 12/1/2024
Rule Id 229600
Linked to Rule :224292
Reg. Last Update 10/10/2024
Report Section EU

Last substantive update on 10/15/2024