Where a company publishes consolidated accounts it may publish its half-yearly report in either consolidated or unconsolidated form. However, the Member States may allow the competent authorities, where the latter consider that the form not adopted would have contained additional material information, to require the company to publish such information.
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New version applies from 20/01/2007 — introduced by Directive 2003/71/EC, Transparency Directive, Directive 2005/1/EC.
117 provisions change.
Article 74 is deleted from 20/01/2007.