(a)
included in a consolidation in accordance with Directive 2013/34/EU of the European Parliament and of the Council (*1) or with the International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Commission Regulation (EC) No 1569/2007 (*2) (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of that Regulation); or
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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.