+Article 35 4.

Article 35 4.

The information referred to in paragraphs 1 and 2 shall comply with the following principles:

(a) 

it must reflect the nature, scale and complexity of the business of the undertaking concerned, and in particular the risks inherent in that business;

(b) 

it must be accessible, complete in all material respects, comparable and consistent over time; and

(c) 

it must be relevant, reliable and comprehensible.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards