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Preamble
Recitals 9
Section 1 - Conditions for the preparation of consolidated accounts (Article 1-15) 14
Section 2 - The preparation of consolidated accounts (Article 16-35) 20
Section 3 - The consolidated annual report (Article 36) 1
Section 3A - Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report (Article 36a-36b) 2
Section 4 - The auditing of consolidated accounts (Article 37) 1
Section 5 - The publication of consolidated accounts (Article 38-38a) 2
- Article 38
- Article 38a
Section 6 - Transitional and final provisions (Article 39-51) 14
Amending acts 12

Article 38a

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Article 38a

Consolidated accounts may be published in the currency in which they were drawn up and in ecus, translated at the exchange rate prevailing on the consolidated balance sheet date. That rate shall be disclosed in the notes on the accounts.

Official text · consolidated version 01/01/2007 (no longer in force) Open full page ↗