(1) In the cases governed by sections 342b, 342c and 342d (2) no. 2, the report on income tax information is to be prepared in euros.
(2) In the cases governed by section 342e, the report is to be prepared in that currency in which the annual financial statements of the unaffiliated enterprise are being drawn up for the period under report.
(3) In the cases governed by section 342d that are not covered by subsection (1), and in the cases governed by section 342f, the report is to be prepared in that currency in which the consolidated financial statements of the ultimate parent enterprise are being drawn up for the period under report.