+Article 23 10.

Article 23 10.

Without prejudice to point (b) of Article 6(1), Article 21 and paragraphs 1 and 2 of this Article, any parent undertaking, including a public-interest entity, shall be exempted from the obligation imposed in Article 22 if:

(a) 

it only has subsidiary undertakings which are immaterial, both individually and collectively; or

(b) 

all its subsidiary undertakings can be excluded from consolidation by virtue of paragraph 9 of this Article.

1. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes