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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 30 changes in this version: compare with the current text.

View as of 29/06/2006 What changes

Article 30

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Article 30

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1.A separate item as defined in Article 19 (1) (c) which corresponds to a positive consolidation difference shall be dealt with in accordance with the rules laid down in Directive 78/660/EEC for the item "goodwill".

2.A Member State may permit a positive consolidation difference to be immediately and clearly deducted from reserves.