(1) The consolidated financial statements are to be drawn up as per the balance sheet date of the annual financial statements of the parent enterprise.
(2) The annual financial statements of the enterprises included in the consolidated financial statements are to be drawn up, as a rule, as per the cut-off date for the consolidated financial statements. Where the balance sheet date of an enterprise precedes the cut-off date for the consolidated financial statements by more than three months, that enterprise is to be included in the consolidated financial statements based on interim financial statements drawn up as per the cut-off date and as per the period of the consolidated financial statements.
(3) Where, in the case of deviating balance sheet dates, an enterprise is not included in the consolidated financial statements based on interim financial statements drawn up as per the cut-off date and as per the period of the consolidated financial statements, the consolidated balance sheet and the consolidated profit and loss account are to take account of events having particular importance for the assets, liabilities, financial position and profit or loss of an enterprise included in the consolidated financial statements where such events have occurred between the balance sheet date of this enterprise and the balance sheet date of the consolidated financial statements, or they are to be stated in the notes to the consolidated financial statements.