+Article 2 5

Article 2 5

5.   An undertaking that is related to one or more undertakings within the meaning of Article 22(7) of Directive 2013/34/EU need not be included in the consolidation pursuant to this Article in the same cases and in accordance with the same criteria as set out in Article 19 of Regulation (EU) No 575/2013.

1. Pregled

,

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

Zahteve

3. Povezani standardi

Standardi