{"id":502,"date":"2026-06-01T17:26:31","date_gmt":"2026-06-01T15:26:31","guid":{"rendered":"http:\/\/www.mt1.lu\/why-mt1\/"},"modified":"2026-08-27T08:49:29","modified_gmt":"2026-08-27T06:49:29","slug":"why-mt1","status":"publish","type":"page","link":"https:\/\/www.mt1.lu\/en\/why-mt1\/","title":{"rendered":"Why MT1"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-top:var(--wp--preset--spacing--x-large);margin-bottom:var(--wp--preset--spacing--x-large)\">\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><h1 style=\"font-style:normal;font-weight:700;text-transform:uppercase\" class=\"wp-block-post-title has-small-font-size\">Why MT1<\/h1>\n\n\n<h2 class=\"wp-block-heading has-xx-large-font-size\" style=\"font-style:normal;font-weight:300\">At MT1, we see consolidation as far more than the mechanical aggregation of financial data. It is a strategic discipline. <\/h2>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-b6fad973 wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--medium)\">\n<p class=\"wp-block-paragraph\">It enables management to understand the financial reality of the group as a whole, secure financial reporting and strengthen governance.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div>\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-262b0ec1 wp-block-columns-is-layout-flex\">\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-column is-vertically-aligned-stretch is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-primary-accent-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-e6aea1cf wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;min-height:100%;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--small);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--small);aspect-ratio:unset;\">\n<h3 class=\"wp-block-heading has-medium-font-size\" style=\"font-style:normal;font-weight:700\">Our specialisation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We focus exclusively on group consolidation and financial reporting, primarily under <strong>LuxGAAP<\/strong> and <strong>IFRS<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This specialisation takes four forms:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>managing the consolidation process end-to-end;<\/li>\n\n\n\n<li>providing technical advisory support;<\/li>\n\n\n\n<li>implementing consolidation solutions used by our clients, including <strong>Prophix Financial Consolidation<\/strong>;<\/li>\n\n\n\n<li>delivering training programmes designed to strengthen internal practices.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div data-aos-delay=\"100\" data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-column is-vertically-aligned-stretch is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-primary-accent-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-38a0f662 wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-left-radius:5px;border-bottom-right-radius:5px;min-height:100%;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--small);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--small);aspect-ratio:unset;\">\n<h3 class=\"wp-block-heading has-medium-font-size\" style=\"font-style:normal;font-weight:700\">Our experience<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The firm builds on more than <strong>ten years of experience<\/strong> in consolidation and financial reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Its founder is also involved in professional and academic training, notably with the <strong>Luxembourg Lifelong Learning Centre<\/strong> of the Chambre des Salari\u00e9s, the <strong>University of Lorraine<\/strong> and <strong>Skolae Training<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-c7ebd8d6 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-large wp-container-content-d0d0a6b5\"><img loading=\"lazy\" decoding=\"async\" width=\"72\" height=\"30\" src=\"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/lifelong-learning-1.svg\" alt=\"\" class=\"wp-image-127\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-medium wp-container-content-30b321d2\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"104\" src=\"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/4ec4782c240d48638e097de547a25413d5257f5f-300x104.png\" alt=\"\" class=\"wp-image-21\" srcset=\"https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/4ec4782c240d48638e097de547a25413d5257f5f-300x104.png 300w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/4ec4782c240d48638e097de547a25413d5257f5f-1024x356.png 1024w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/4ec4782c240d48638e097de547a25413d5257f5f-768x267.png 768w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/4ec4782c240d48638e097de547a25413d5257f5f.png 1280w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large wp-container-content-f1b8db3b\"><img loading=\"lazy\" decoding=\"async\" width=\"97\" height=\"27\" src=\"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/SKOLAE-Training-logo-noir_3-1.svg\" alt=\"\" class=\"wp-image-128\"\/><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">This combination of hands-on practice and teaching ensures a structured, well-documented and technically rigorous approach.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-top:var(--wp--preset--spacing--large);margin-bottom:var(--wp--preset--spacing--large)\">\n<h3 data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-heading has-medium-font-size\" style=\"font-style:normal;font-weight:700\">Our approach<\/h3>\n\n\n\n<div>\n<div class=\"wp-block-group is-content-justification-left is-layout-flex wp-container-core-group-is-layout-8ad1e5c7 wp-block-group-is-layout-flex\">\n<div data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-up\" class=\"wp-block-group has-base-color has-secondary-background-color has-text-color has-background has-link-color wp-elements-1 wp-container-content-422d1810 is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-9db841f0 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-left-radius:10px;border-bottom-right-radius:10px;padding-top:var(--wp--preset--spacing--x-small);padding-right:var(--wp--preset--spacing--x-small);padding-bottom:var(--wp--preset--spacing--x-small);padding-left:var(--wp--preset--spacing--x-small)\">\n<h4 class=\"wp-block-heading has-x-large-font-size\" style=\"text-transform:uppercase\">Rigour<\/h4>\n\n\n\n<div class=\"wp-block-group wp-container-content-9cfa9a5a is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-836e493a wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">The reliability of financial information underpins the credibility of a group.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-aos-delay=\"50\" data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-up\" class=\"wp-block-group has-base-color has-secondary-background-color has-text-color has-background has-link-color wp-elements-2 wp-container-content-422d1810 is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-9db841f0 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-left-radius:10px;border-bottom-right-radius:10px;padding-top:var(--wp--preset--spacing--x-small);padding-right:var(--wp--preset--spacing--x-small);padding-bottom:var(--wp--preset--spacing--x-small);padding-left:var(--wp--preset--spacing--x-small)\">\n<h4 class=\"wp-block-heading has-x-large-font-size\" style=\"text-transform:uppercase\">Clarity<\/h4>\n\n\n\n<div class=\"wp-block-group wp-container-content-9cfa9a5a is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-836e493a wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">Reporting only creates value when it can be clearly understood.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-aos-delay=\"100\" data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-up\" class=\"wp-block-group has-base-color has-secondary-background-color has-text-color has-background has-link-color wp-elements-3 wp-container-content-422d1810 is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-9db841f0 wp-block-group-is-layout-flex\" style=\"border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-left-radius:10px;border-bottom-right-radius:10px;padding-top:var(--wp--preset--spacing--x-small);padding-right:var(--wp--preset--spacing--x-small);padding-bottom:var(--wp--preset--spacing--x-small);padding-left:var(--wp--preset--spacing--x-small)\">\n<h4 class=\"wp-block-heading has-x-large-font-size\" style=\"text-transform:uppercase\">Consistency<\/h4>\n\n\n\n<div class=\"wp-block-group wp-container-content-9cfa9a5a is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-836e493a wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\">Trust is built over time.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\" data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\">We are <strong>practitioners<\/strong> as much as <strong>advisers<\/strong>. We support, we structure and we transfer knowledge. Above all, we help give meaning to financial information.<\/p>\n<\/div>\n<\/div>\n\n<div class=\"wp-block-group alignfull has-base-color has-primary-white-gradient-background has-text-color has-background has-link-color wp-elements-4 has-global-padding is-layout-constrained wp-container-core-group-is-layout-89aa6781 wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--large);padding-bottom:var(--wp--preset--spacing--large)\">\n<div class=\"wp-block-group alignfull is-layout-flow wp-block-group-is-layout-flow\" style=\"border-top-color:var(--wp--preset--color--base);border-top-width:1px\">\n<div style=\"margin-top:0;margin-bottom:0;height:3rem\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-6a55ec63 wp-block-group-is-layout-constrained\" style=\"padding-right:0\">\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-1dc2b277 wp-block-group-is-layout-constrained\" style=\"padding-right:var(--wp--preset--spacing--large)\">\n<h2 class=\"wp-block-heading has-xx-large-font-size\" style=\"font-style:normal;font-weight:300\">Would you like to review your consolidation framework or discuss your group reporting obligations?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:clamp(1.188rem, 1.188rem + ((1vw - 0.2rem) * 0.98), 1.88rem);\">We would be pleased to review your situation and discuss how we can assist.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f66040c1 wp-block-columns-is-layout-flex\">\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-2cdd04b4 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 popup-calendly\"><button type=\"button\" class=\"wp-block-button__link has-base-color has-contrast-background-color has-text-color has-background has-link-color wp-element-button\">Demandez une visio de 30 minutes pour faire le point<\/button><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center has-contrast-color has-text-color has-link-color has-small-font-size wp-elements-5 wp-block-paragraph\">No cost, no obligation<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<div class=\"wp-block-group wp-container-content-1aff6a0b has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:-20rem;padding-top:var(--wp--preset--spacing--medium)\">\n<figure class=\"wp-block-image size-large has-custom-border\" style=\"margin-bottom:0px\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1024x681.jpg\" alt=\"\" class=\"wp-image-549\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;box-shadow:var(--wp--preset--shadow--shadow-1);aspect-ratio:16\/9;object-fit:cover\" srcset=\"https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1024x681.jpg 1024w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-300x200.jpg 300w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-768x511.jpg 768w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1536x1022.jpg 1536w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-600x399.jpg 600w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1200x798.jpg 1200w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash-1624x1080.jpg 1624w, https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/glenn-carstens-peters-npxXWgQ33ZQ-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div style=\"height:10rem\" aria-hidden=\"true\" class=\"wp-block-spacer block-visibility-hide-small-screen block-visibility-hide-extra-small-screen\"><\/div>\n\n<div class=\"wp-block-group alignfull has-global-padding is-content-justification-right is-layout-constrained wp-container-core-group-is-layout-8de975cc wp-block-group-is-layout-constrained\" style=\"border-top-color:var(--wp--preset--color--primary-accent);border-top-width:1px;margin-top:var(--wp--preset--spacing--x-large);margin-bottom:var(--wp--preset--spacing--x-large);padding-top:var(--wp--preset--spacing--large);padding-bottom:0\">\n<h2 class=\"wp-block-heading has-small-font-size\" style=\"font-style:normal;font-weight:700;line-height:1.42;text-transform:uppercase\">Publications<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f7d6197f wp-block-columns-is-layout-flex\">\n<div data-aos-duration=\"800\" data-aos-easing=\"ease-out-cubic\" data-aos-once=\"true\" data-aos=\"scale-in\" class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:250px\">\n<p class=\"wp-block-paragraph\">Our articles explore recurring challenges in financial consolidation, reporting, and corporate governance.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div>\n<div data-wp-context=\"{}\" data-wp-interactive=\"core\/query\" data-wp-key=\"0\" data-wp-router-region=\"query-0\" class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\">\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\"><ul class=\"has-link-color wp-elements-6 wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-53fab382 wp-block-post-template-is-layout-flow\"><li data-wp-key=\"post-template-item-740\" class=\"wp-block-post post-740 post type-post status-publish format-standard hentry category-consolidation\">\n\n<div data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-left\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow wp-elements-6\">\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-4ade4dd8 wp-block-group-is-layout-constrained\" style=\"border-bottom-color:var(--wp--preset--color--primary);border-bottom-width:1px\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-af96d184 wp-block-columns-is-layout-flex\" style=\"border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-left-radius:20px;border-bottom-right-radius:20px;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80px\"><div style=\"font-style:normal;font-weight:700\" class=\"wp-block-post-date has-small-font-size\"><time datetime=\"2026-08-20T16:57:11+02:00\">20\/08\/2026<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-layout-flow wp-container-core-group-is-layout-0251a14a wp-block-group-is-layout-flow\"><div style=\"font-size:0.65rem;font-style:normal;font-weight:500;text-transform:uppercase\" class=\"taxonomy-category has-link-color wp-elements-7 wp-block-post-terms has-text-color has-contrast-accent-color\"><a href=\"https:\/\/www.mt1.lu\/en\/category\/consolidation\/\" rel=\"tag\">Consolidation<\/a><\/div>\n\n<h3 style=\"font-style:normal;font-weight:400\" class=\"wp-block-post-title has-x-large-font-size\">Consolidation in Luxembourg: what exemptions are available?<\/h3><\/div>\n\n\n<div class=\"has-link-color wp-elements-8 wp-block-post-excerpt has-medium-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">In our previous articles, we looked at when consolidation becomes relevant and what it involves in practice for a group. When a company controls one or more subsidiaries, this does not necessarily mean that it must prepare consolidated financial statements. Luxembourg law provides for several exemptions, as well as certain situations in which a subsidiary&hellip; <\/p><\/div>\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.mt1.lu\/en\/2026\/08\/20\/consolidation-in-luxembourg-what-exemptions-are-available\/\" target=\"_self\">Read the article &gt;<span class=\"screen-reader-text\">: Consolidation in Luxembourg: what exemptions are available?<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<\/li><li data-wp-key=\"post-template-item-686\" class=\"wp-block-post post-686 post type-post status-publish format-standard hentry category-consolidation\">\n\n<div data-aos-delay=\"50\" data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-left\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow wp-elements-6\">\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-4ade4dd8 wp-block-group-is-layout-constrained\" style=\"border-bottom-color:var(--wp--preset--color--primary);border-bottom-width:1px\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-af96d184 wp-block-columns-is-layout-flex\" style=\"border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-left-radius:20px;border-bottom-right-radius:20px;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80px\"><div style=\"font-style:normal;font-weight:700\" class=\"wp-block-post-date has-small-font-size\"><time datetime=\"2026-08-17T16:42:03+02:00\">17\/08\/2026<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-layout-flow wp-container-core-group-is-layout-0251a14a wp-block-group-is-layout-flow\"><div style=\"font-size:0.65rem;font-style:normal;font-weight:500;text-transform:uppercase\" class=\"taxonomy-category has-link-color wp-elements-9 wp-block-post-terms has-text-color has-contrast-accent-color\"><a href=\"https:\/\/www.mt1.lu\/en\/category\/consolidation\/\" rel=\"tag\">Consolidation<\/a><\/div>\n\n<h3 style=\"font-style:normal;font-weight:400\" class=\"wp-block-post-title has-x-large-font-size\">Consolidation: what does it involve in practice?<\/h3><\/div>\n\n\n<div class=\"has-link-color wp-elements-10 wp-block-post-excerpt has-medium-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">In our first article, we looked at when consolidation becomes a topic. Once that is established, the next question is straightforward: what does it actually involve in practice for a group? Consolidation is not simply about adding together financial statements. Its purpose is to present several companies as a single economic entity. In practice, this&hellip; <\/p><\/div>\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.mt1.lu\/en\/2026\/08\/17\/consolidation-what-does-it-involve-in-practice\/\" target=\"_self\">Read the article &gt;<span class=\"screen-reader-text\">: Consolidation: what does it involve in practice?<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<\/li><li data-wp-key=\"post-template-item-684\" class=\"wp-block-post post-684 post type-post status-publish format-standard hentry category-consolidation\">\n\n<div data-aos-delay=\"100\" data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-left\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow wp-elements-6\">\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-4ade4dd8 wp-block-group-is-layout-constrained\" style=\"border-bottom-color:var(--wp--preset--color--primary);border-bottom-width:1px\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-af96d184 wp-block-columns-is-layout-flex\" style=\"border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-left-radius:20px;border-bottom-right-radius:20px;padding-top:var(--wp--preset--spacing--small);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--small);padding-left:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80px\"><div style=\"font-style:normal;font-weight:700\" class=\"wp-block-post-date has-small-font-size\"><time datetime=\"2026-08-17T15:44:00+02:00\">17\/08\/2026<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-layout-flow wp-container-core-group-is-layout-0251a14a wp-block-group-is-layout-flow\"><div style=\"font-size:0.65rem;font-style:normal;font-weight:500;text-transform:uppercase\" class=\"taxonomy-category has-link-color wp-elements-11 wp-block-post-terms has-text-color has-contrast-accent-color\"><a href=\"https:\/\/www.mt1.lu\/en\/category\/consolidation\/\" rel=\"tag\">Consolidation<\/a><\/div>\n\n<h3 style=\"font-style:normal;font-weight:400\" class=\"wp-block-post-title has-x-large-font-size\">Consolidation in Luxembourg: who is concerned?<\/h3><\/div>\n\n\n<div class=\"has-link-color wp-elements-12 wp-block-post-excerpt has-medium-font-size\"><p class=\"wp-block-post-excerpt__excerpt\">Shareholdings, acquisitions, reorganisations: the question comes up quickly. Do consolidated financial statements need to be prepared? To answer it, it helps to clarify a few key terms first, then check whether there is \u201ccontrol\u201d using simple criteria. Glossary Consolidation: what does it mean? Consolidation means presenting the parent company and its controlled entities as a&hellip; <\/p><\/div>\n\n<a class=\"wp-block-read-more\" href=\"https:\/\/www.mt1.lu\/en\/2026\/08\/17\/consolidation-in-luxembourg-who-is-concerned\/\" target=\"_self\">Read the article &gt;<span class=\"screen-reader-text\">: Consolidation in Luxembourg: who is concerned?<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<\/li><\/ul><\/div>\n<\/div>\n\n\n\n<div data-aos-delay=\"150\" data-aos-duration=\"600\" data-aos-once=\"true\" data-aos=\"fade-left\" class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--medium)\">\n<div class=\"wp-block-button octopods-button-link is-style-default\"><a class=\"wp-block-button__link has-secondary-color has-text-color has-link-color wp-element-button\" href=\"http:\/\/www.mt1.lu\/en\/publications\/\" style=\"border-style:none;border-width:0px;border-radius:0px;padding-top:0;padding-right:0px;padding-bottom:0;padding-left:0px\">&gt; More publications<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>At MT1, we see consolidation as far more than the mechanical aggregation of financial data. It is a strategic discipline. It enables management to understand the financial reality of the group as a whole, secure financial reporting and strengthen governance. Our approach We are practitioners as much as advisers. We support, we structure and we [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"no-title","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-502","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Why MT1 - MT1<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mt1.lu\/en\/why-mt1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Why MT1 - MT1\" \/>\n<meta property=\"og:description\" content=\"At MT1, we see consolidation as far more than the mechanical aggregation of financial data. It is a strategic discipline. It enables management to understand the financial reality of the group as a whole, secure financial reporting and strengthen governance. Our approach We are practitioners as much as advisers. We support, we structure and we [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mt1.lu\/en\/why-mt1\/\" \/>\n<meta property=\"og:site_name\" content=\"MT1\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-27T06:49:29+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/\",\"url\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/\",\"name\":\"Why MT1 - MT1\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.mt1.lu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/lifelong-learning-1.svg\",\"datePublished\":\"2026-06-01T15:26:31+00:00\",\"dateModified\":\"2026-08-27T06:49:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/#primaryimage\",\"url\":\"http:\\\/\\\/www.mt1.lu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/lifelong-learning-1.svg\",\"contentUrl\":\"http:\\\/\\\/www.mt1.lu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/lifelong-learning-1.svg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/why-mt1\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Why MT1\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/\",\"name\":\"MT1\",\"description\":\"Multiple to 1\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#organization\",\"name\":\"MT1\",\"url\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.mt1.lu\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/logo_full-MT1-Bi-color-1.svg\",\"contentUrl\":\"https:\\\/\\\/www.mt1.lu\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/logo_full-MT1-Bi-color-1.svg\",\"width\":94,\"height\":89,\"caption\":\"MT1\"},\"image\":{\"@id\":\"https:\\\/\\\/www.mt1.lu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Why MT1 - MT1","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mt1.lu\/en\/why-mt1\/","og_locale":"en_US","og_type":"article","og_title":"Why MT1 - MT1","og_description":"At MT1, we see consolidation as far more than the mechanical aggregation of financial data. It is a strategic discipline. It enables management to understand the financial reality of the group as a whole, secure financial reporting and strengthen governance. Our approach We are practitioners as much as advisers. We support, we structure and we [&hellip;]","og_url":"https:\/\/www.mt1.lu\/en\/why-mt1\/","og_site_name":"MT1","article_modified_time":"2026-08-27T06:49:29+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/","url":"https:\/\/www.mt1.lu\/en\/why-mt1\/","name":"Why MT1 - MT1","isPartOf":{"@id":"https:\/\/www.mt1.lu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/#primaryimage"},"image":{"@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/#primaryimage"},"thumbnailUrl":"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/lifelong-learning-1.svg","datePublished":"2026-06-01T15:26:31+00:00","dateModified":"2026-08-27T06:49:29+00:00","breadcrumb":{"@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mt1.lu\/en\/why-mt1\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/#primaryimage","url":"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/lifelong-learning-1.svg","contentUrl":"http:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/06\/lifelong-learning-1.svg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mt1.lu\/en\/why-mt1\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.mt1.lu\/en\/"},{"@type":"ListItem","position":2,"name":"Why MT1"}]},{"@type":"WebSite","@id":"https:\/\/www.mt1.lu\/en\/#website","url":"https:\/\/www.mt1.lu\/en\/","name":"MT1","description":"Multiple to 1","publisher":{"@id":"https:\/\/www.mt1.lu\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mt1.lu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.mt1.lu\/en\/#organization","name":"MT1","url":"https:\/\/www.mt1.lu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mt1.lu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/logo_full-MT1-Bi-color-1.svg","contentUrl":"https:\/\/www.mt1.lu\/wp-content\/uploads\/2026\/05\/logo_full-MT1-Bi-color-1.svg","width":94,"height":89,"caption":"MT1"},"image":{"@id":"https:\/\/www.mt1.lu\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/pages\/502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/comments?post=502"}],"version-history":[{"count":3,"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/pages\/502\/revisions"}],"predecessor-version":[{"id":762,"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/pages\/502\/revisions\/762"}],"wp:attachment":[{"href":"https:\/\/www.mt1.lu\/en\/wp-json\/wp\/v2\/media?parent=502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}