(6)

Article 23 is amended as follows: in paragraph 4, point (b) is replaced by the following: the consolidated financial statements referred to in point (a) and the consolidated management report of the larger body of undertakings are drawn up by the parent undertaking of that body, in accordance with the law of the Member State by which that parent undertaking is governed, in accordance with this Directive, with the exception of the requirements laid down in Article 29a, or in accordance with international accounting standards adopted in accordance with Regulation (EC) No 1606/2002;’; in paragraph 8, point (b)(i) is replaced by the following: in accordance with this Directive, with the exception of the requirements laid down in Article 29a,’; in paragraph 8, point (b)(iii) is replaced by the following: in a manner equivalent to consolidated financial statements and consolidated management reports drawn up in accordance with this Directive, with the exception of the requirements laid down in Article 29a, or’;

← (b) · All articles · (a) →

Source: EUR-Lex CELLAR · retrieved 2026-08-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.