If the composition of the undertakings included in a consolidation has changed significantly in the course of a financial year, the consolidated accounts must include information which makes the comparison of successive sets of consolidated accounts meaningful. Where such a change is a major one, a Member State may require or permit this obligation to be fulfilled by the preparation of an adjusted opening balance sheet and an adjusted profit-and-loss account.
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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 28 moves to another heading in this version: compare.