(37)Consolidated financial statements should include all disclosures by way of notes to the financial statements for the undertakings included in the consolidation taken as a whole. The names, registered offices and group interest in the undertakings' capital should also be disclosed in respect of subsidiaries, associated undertakings, jointly managed undertakings and participating interests.
◷
New version applies from 05/12/2014 — introduced by Directive 2014/95/EU (NFRD).
113 provisions change.
Later versions: 11/12/2014, 21/12/2021, 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 37 changes in this version: compare with the current text.