5.3.

When the listing particulars comprise consolidated annual accounts, disclosure: of the consolidation principles applied. These shall be described explicitly where the Member State has no laws governing the consolidation of annual accounts or where such principles are not in conformity with such laws or with a generally accepted method in use in the Member State in which the stock exchange on which admission to official listing is requested is situated or operates; of the names and registered offices of the undertakings included in the consolidation, where that information is important for the purpose of assessing the assets and liabilities, the financial position and the profits and losses of the issuer. It is sufficient to distinguish them by a sign in the list of companies for which details are required in heading 5.2; for each of the undertakings referred to in (b): the total proportion of third party interests, if annual accounts are consolidated globally, the proportion of the consolidation calculated on the basis of interests, if consolidation has been effected on a pro rata basis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-11 · Text as adopted (Official Journal); later amendments are not incorporated in this text.