+Artikel 25 Unternehmenszusammenschlüsse innerhalb einer Gruppe
---+Article 25 1.
---+Article 25 2.
---+Article 25 3.

Artikel 25 Unternehmenszusammenschlüsse innerhalb einer Gruppe

1. Übersicht

Bezeichnung	Regulierung
Article 25 1.	A Member State may permit or require the book values of shares held in the capital of an undertaking included in the consolidation to be set off against the corresponding percentage of capital only, provided that the undertakings in the business combination are ultimately controlled by the same party both before and after the business combination, and that control is not transitory.
Article 25 2.	Any difference arising under paragraph 1 shall be added to or deducted from consolidated reserves, as appropriate.
Article 25 3.	The application of the method described in paragraph 1, the resulting movement in reserves and the names and registered offices of the undertakings concerned shall be disclosed in the notes to the consolidated financial statements.

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung

Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.