+Articolo 2 5

Articolo 2 5

5.   L'impresa legata a una o più imprese ai sensi dell'articolo 22, paragrafo 7, della direttiva 2013/34/UE può essere esclusa dal consolidamento a norma del presente articolo negli stessi casi e secondo gli stessi criteri di cui all'articolo 19 del regolamento (UE) n. 575/2013.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard
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