+Artikel 29 Konsolidierter Lagebericht
---+Article 29 1.
---+Article 29 2.
---+Article 29 3.

Artikel 29 Konsolidierter Lagebericht

1. Übersicht

,
Article 29 1.
The consolidated management report shall, as a minimum, in addition to any other information required under other provisions of this Directive, set out the information required by Articles 19 and 20, taking account of the essential adjustments resulting from the particular characteristics of a consolidated management report as compared to a management report in a way which facilitates the assessment of the position of the undertakings included in the consolidation taken as a whole.
Article 29 2.

The following adjustments to the information required by Articles 19 and 20 shall apply:

(a) 

in reporting details of own shares acquired, the consolidated management report shall indicate the number and nominal value or, in the absence of a nominal value, the accounting par value of all of the parent undertaking's shares held by that parent undertaking, by subsidiary undertakings of that parent undertaking or by a person acting in his own name but on behalf of any of those undertakings. A Member State may permit or require the disclosure of those particulars in the notes to the consolidated financial statements;

(b) 

in reporting on internal control and risk management systems, the corporate governance statement shall refer to the main features of the internal controls and risk management systems for the undertakings included in the consolidation, taken as a whole.
Article 29 3.
Where a consolidated management report is required in addition to the management report, the two reports may be presented as a single report.

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards
  • Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
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