(9)Pro forma financial information is needed in case of significant gross change, i. e. a variation of more than 25% relative to one or more indicators of the size of the issuer's business, in the situation of an issuer due to a particular transaction, with the exception of those situations where merger accounting is required.
◷
New version applies from 08/12/2006 — introduced by Commission Regulation (EC) No 1787/2006.
95 provisions change.
Later versions: 01/03/2007, 01/01/2009, 01/01/2012, 01/07/2012, 22/09/2012, 01/07/2013, 28/08/2013, 01/01/2015, 24/03/2016.
Recital 9 changes in this version: compare with the current text.