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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 5 | Entities that are exempted in accordance with paragraph 10 of IAS 27 Consolidated and separate financial statements from consolidation, paragraph 2 of IAS 31 Interests in joint ventures from applying proportionate consolidation or paragraph 13(c) of this standard from applying the equity method may present separate financial statements as their only financial statements.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.