The assets and liabilities of undertakings included in a consolidation shall be incorporated in full in the consolidated balance sheet.
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New version applies from 29/06/2006 — introduced by Directive 2006/43/EC.
54 provisions change.
Later versions: 05/09/2006, 01/01/2007, 16/07/2009, 19/07/2013.
Article 18 moves to another heading in this version: compare.