art_17__para_2__point_a__text_1

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

quando l'impresa in cui l'impresa madre in questione possiede una partecipazione ai fini del paragrafo 1, lettera g), sia compresa nel bilancio consolidato redatto da detta impresa madre, o nel bilancio consolidato di un insieme più grande di imprese, quale definito all'articolo 23, paragrafo 4;

← a) · All articles · b) →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.