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 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
64 provisions change.
Article 21 is deleted from 19/07/2013.