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+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. Vue d’ensemble
1.1 Références1.2 Exigences identifiées1.3 Normes associées2. Exigences identifiées
3. Normes associées
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