+Article 2 5

Article 2 5

5. An undertaking that is related to one or more undertakings within the meaning of Article 22(7) of Directive 2013/34/EU need not be included in the consolidation pursuant to this Article in the same cases and in accordance with the same criteria as set out in Article 19 of Regulation (EU) No 575/2013.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 26.04.2022 00:00:00 -Doknr: CELEX:32022R0676
EULAW -
European Regulation published on http://eur-lex.europa.eu/