+Article 23 9.

Article 23 9.

An undertaking, including a public-interest entity, need not be included in consolidated financial statements where at least one of the following conditions is fulfilled:

(a) 

in extremely rare cases where the information necessary for the preparation of consolidated financial statements in accordance with this Directive cannot be obtained without disproportionate expense or undue delay;

(b) 

the shares of that undertaking are held exclusively with a view to their subsequent resale; or

(c) 

severe long-term restrictions substantially hinder:

(i) 

the parent undertaking in the exercise of its rights over the assets or management of that undertaking; or

(ii) 

the exercise of unified management of that undertaking where it is in one of the relationships defined in Article 22(7).

1. Overzicht

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1.1 Referenties

1.2 Geïdentificeerde eisen

1.3 Gerelateerde standaarden

2. Geïdentificeerde eisen

Eisen

3. Gerelateerde standaarden

Standaarden