d1e440-156-1__para
and shall identify the financial statements prepared in accordance with paragraph 9 of this standard, IAS 28 and IAS 31 to which they relate.
← doc__table__1061 · All articles · EFFECTIVE DATE →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.