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:
- 1.
- company members who represent at least 10 per cent of the basic capital;
- 2.
- 10 per cent of cooperative members or 20 per cent of the members of an association;
- 3.
- any company member or any member subject to personal liability or a duty to pay in further capital.
