Where a credit institution does not include, pursuant to section 296 (1) no. 3, a subsidiary enterprise in its consolidated financial statements that is a credit institution, and where the temporary possession of shares of stock or shares in this enterprise is the result of a financial assistance operation serving to restructure or save said enterprise, then it is to attach the annual financial statements of this enterprise to its consolidated financial statements and is to provide additional information in the notes to the consolidated financial statements regarding the nature and the conditions of the financial assistance operation.
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Book 3 · Commercial records › Title 5 · Consolidated financial statements, consolidated management report, interim consolidated financial statements › Section 340j
Enterprises to be included
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