+Article 6 3

Article 6 3

3.   In the cases referred to in this Article, competent authorities shall permit or require the use of the method of consolidation provided for in Article 22(8) and (9) of Directive 2013/34/EU.

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