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+Article 27 1. |
Article 27 1.Where an undertaking included in a consolidation has an associated undertaking, that associated undertaking shall be shown in the consolidated balance sheet as a separate item with an appropriate heading.
1. Overzicht
1.1 Referenties1.2 Geïdentificeerde eisen1.3 Gerelateerde standaarden2. Geïdentificeerde eisen
3. Gerelateerde standaarden
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