(a)

in exceptional cases, information the disclosure of which would be seriously prejudicial to the commercial position of the group, provided that the following conditions are met: such omission does not prevent a fair and balanced understanding of the group’s development, performance and position, or of its principal risks or principal impacts; the parent undertaking has determined that it is impossible to disclose the information in a manner that would enable it to meet the objectives of the disclosure requirement without seriously prejudicing the group’s commercial position, for example on an aggregated basis; the parent undertaking discloses the fact that it has used the exemption laid down in this subparagraph; and the parent undertaking reassesses at each reporting date whether the information may still be omitted;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.