art_74__para
Where a company publishes consolidated accounts it may publish its half-yearly report in either consolidated or unconsolidated form. However, the Member States may allow the competent authorities, where the latter consider that the form not adopted would have contained additional material information, to require the company to publish such information.
National law under this provision
2 national measures recorded under this provision, in 1 form — sign in to view the analysis.
← Artikel 74 · All articles · Artikel 75 →
Source: EUR-Lex (Cellar) · retrieved 2026-10-11 · Text as adopted (Official Journal); later amendments are not incorporated in this text.