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Defined in 1 EU act of the Consumer protection group: MCD First

MCD, Article 4(6) First adopted 2014-02-04

Own text citing Accounting Directive (not in this group).

a group of creditors which are to be consolidated for the purposes of drawing up consolidated accounts, as defined in Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Every term of the Consumer protection group · Other groups