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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. Visão geral
1.1 Referências1.2 Requisitos identificados1.3 Normas relacionadas2. Requisitos identificados
3. Normas relacionadas
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