+Article 24 14.

Article 24 14.

Where assets included in consolidated financial statements have been the subject of value adjustments solely for tax purposes, they shall be incorporated in the consolidated financial statements only after those adjustments have been eliminated.

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: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
EULAW -
European Regulation published on http://eur-lex.europa.eu/