+Article 23 7.

Article 23 7.

Paragraphs 3 to 6 shall apply without prejudice to Member State legislation on the drawing-up of consolidated financial statements or consolidated management reports in so far as those documents are required:

(a) 

for the information of employees or their representatives; or

(b) 

by an administrative or judicial authority for its own purposes.

1. Prehľad

,

1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

Požiadavky

3. Súvisiace štandardy

Štandardy