+Article 35 4.

Article 35 4.

The information referred to in paragraphs 1 and 2 shall comply with the following principles:

(a) 

it must reflect the nature, scale and complexity of the business of the undertaking concerned, and in particular the risks inherent in that business;

(b) 

it must be accessible, complete in all material respects, comparable and consistent over time; and

(c) 

it must be relevant, reliable and comprehensible.

1. Prehľad

,

1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

Požiadavky

3. Súvisiace štandardy

Štandardy