The amount attributable to shares in subsidiary undertakings included in the consolidation held by persons other than the undertakings included in the consolidation shall be shown in the consolidated balance sheet as a separate item with an appropriate heading.
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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 21 moves to another heading in this version: compare.