+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. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi