Article 5

Options in respect of annual accounts and of non publicly-traded companies Member States may permit or require: the companies referred to in Article 4 to prepare their annual accounts, companies other than those referred to in Article 4 to prepare their consolidated accounts and/or their annual accounts, in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.