(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.
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New version applies from 22/09/2012 — introduced by Commission Delegated Regulation (EU) No 862/2012.
58 provisions change.
Later versions: 01/07/2013, 28/08/2013, 01/01/2015, 24/03/2016.
Recital 9 changes in this version: compare with the current text.