Recital 11

(11)When making decisions about how or whether to implement a micro-entity regime within the scope of Directive 78/660/EEC, Member States should ensure that micro-entities that are to be consolidated under Council Directive 83/349/EEC ⁶ on consolidated accounts avail themselves of accounting data detailed enough for that purpose and that exemptions in this Directive are without prejudice to the obligation to prepare consolidated accounts in accordance with Directive 83/349/EEC.