+Artikolu 27 4.
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Artikolu 27 4.
Il-valur fil-kotba imsemmi fil-punt (a) tal-paragrafu 2, jew l-ammont li jikkorrispondi għall-proporzjon tal-kapital u riservi tal-impriża assoċjata msemmija fil- punt (b) tal-paragrafu 2, għandu jiżdied jew jitnaqqas bl-ammont ta' kull varjazzjoni li tkun saret matul is-sena finanzjarja fil-proporzjon tal-kapital u riservi tal-impriża assoċjata rappreżentata minn dak l-interess ta' parteċipazzjoni; huwa għandu jitnaqqas bl-ammont tad-dividendi li jirreferixxu għal dak l-interess ta' parteċipazzjoni.
1. Ħarsa ġenerali
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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