art_23__para_4__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

l'impresa esentata e, fatto salvo il paragrafo 9, tutte le sue imprese figlie sono consolidate nel bilancio di un insieme più grande di imprese la cui impresa madre sia soggetta al diritto di uno Stato membro;

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