Directive 2001/34/EC of the European Parliament and of the… Article 74
Directive 2001/34/EC of the European Parliament and of the… Article 74
Article 74
Where a company publishes consolidated accounts it may publish its half-yearly report in either consolidated or unconsolidated form. However, the Member States may allow the competent authorities, where the latter consider that the form not adopted would have contained additional material information, to require the company to publish such information.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 74 of Directive 2001/34/EC of the European Parliament and of the… (LawPlayer, data as of 2026-07-04)