+CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
---+Article 21 Scope of the consolidated financial statements and reports
---+Article 22 The requirement to prepare consolidated financial statements
------+Article 22 1.
------+Article 22 2.
------+Article 22 3.
------+Article 22 4.
------+Article 22 5.
------+Article 22 6.
------+Article 22 7.
------+Article 22 8.
------+Article 22 9.
---+Article 23 Exemptions from consolidation
------+Article 23 1.
------+Article 23 2.
------+Article 23 3.
------+Article 23 4.
------+Article 23 5.
------+Article 23 6.
------+Article 23 7.
------+Article 23 8.
------+Article 23 9.
------+Article 23 10.
---+Article 24 The preparation of consolidated financial statements
------+Article 24 1.
------+Article 24 2.
------+Article 24 3.
------+Article 24 4.
------+Article 24 5.
------+Article 24 6.
------+Article 24 7.
------+Article 24 8.
------+Article 24 9.
------+Article 24 10.
------+Article 24 11.
------+Article 24 12.
------+Article 24 13.
------+Article 24 14.
---+Article 25 Business combinations within a group
------+Article 25 1.
------+Article 25 2.
------+Article 25 3.
---+Article 26 Proportional consolidation
------+Article 26 1.
------+Article 26 2.
---+Article 27 Equity accounting of associated undertakings
------+Article 27 1.
------+Article 27 2.
------+Article 27 3.
------+Article 27 4.
------+Article 27 5.
------+Article 27 6.
------+Article 27 7.
------+Article 27 8.
------+Article 27 9.
---+Article 28 The notes to the consolidated financial statements
------+Article 28 1.
------+Article 28 2.
------+Article 28 3.
---+Article 29 The consolidated management report
------+Article 29 1.
------+Article 29 2.
------+Article 29 3.
---+Article 29a Consolidated sustainability reporting
------+Article 29a 1.
------+Article 29a 2.
------+Article 29a 3.
------+Article 29a 4.
------+Article 29a 4a.
------+Article 29a 5.
------+Article 29a 6.
------+Article 29a 7.
------+Article 29a 7a.
------+Article 29a 8.
------+Article 29a 9.

CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS

CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS

1. Overview

,
Article 21 Scope of the consolidated financial statements and reports

Article 21

Scope of the consolidated financial statements and reports

For the purposes of this Chapter, a parent undertaking and all of its subsidiary undertakings shall be undertakings to be consolidated where the parent undertaking is an undertaking to which the coordination measures prescribed by this Directive apply by virtue of Article 1(1).
Article 22 The requirement to prepare consolidated financial statements
Article 23 Exemptions from consolidation
Article 24 The preparation of consolidated financial statements
Article 25 Business combinations within a group
Article 26 Proportional consolidation
Article 27 Equity accounting of associated undertakings
Article 28 The notes to the consolidated financial statements
Article 29 The consolidated management report
Article 29a Consolidated sustainability reporting

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
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