E. Simplification due to consolidated accounts
1 The additional information in the notes to the annual accounts, the cash flow statement and the management report may be dispensed with if the undertaking itself or a legal entity controlling the undertaking prepares consolidated accounts in accordance with a recognised financial reporting standard.
2 The following persons may request financial reports in accordance with the regulations in this Section:
B. Mentions supplémentaires dans l’annexe aux comptes annuels
L’annexe aux comptes annuels fournit des informations supplémentaires sur les faits suivants: