Consolidation — special purpose entities
← SIC INTERPRETATION 12 · All articles · REFERENCES →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.
← SIC INTERPRETATION 12 · All articles · REFERENCES →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.