+Članak 40. 1

Članak 40. 1

1.   Ako je jedan ili više nadziranih subjekata dio nadzirane grupe, kriterij za određivanje značajnosti određuje se na najvišoj razini konsolidacije unutar država članica sudionica u skladu s odredbama utvrđenim u glavama od 3. do 7. dijela IV.

1. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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