art_28__para_2__point_d__text_1

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

per ciascuna delle imprese diverse da quelle citate alle lettere a), b) e c), nelle quali le imprese incluse nel consolidamento detengono una partecipazione, direttamente o tramite una persona che agisce in nome proprio ma per conto di tali imprese:

← d) · All articles · i) →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.