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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 64 provisions change. Article 35 is deleted from 19/07/2013.

Article 35

Article 35

1.A Member State may allow the disclosures prescribed in Article 34 (2), (3), (4) and (5):

(a)

to take the form of a statement deposited in accordance with Article 3 (1) and (2) of Directive 68/151/EEC; this must be disclosed in the notes on the accounts;

(b)

to be omitted when their nature is such that they would be seriously prejudicial to any of the undertakings affected by these provisions. A Member State may make such omissions subject to prior administrative or judicial authorization. Any such omission must be disclosed in the notes on the accounts.

2.Paragraph 1 (b) shall also apply to the information prescribed in Article 34 (8).

Official text · consolidated version 16/07/2009 (no longer in force) Open full page ↗
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