Where the issuer is not required to prepare consolidated accounts, the condensed set of financial statements shall at least contain a condensed balance sheet, a condensed profit and loss account and explanatory notes on these accounts.
Kui emitendil ei ole konsolideeritud aruande koostamise kohustust, peab lühendatud raamatupidamisaruanne koosnema vähemalt lühendatud bilansist, lühendatud kasumiaruandest ja nende aruannete selgitavatest lisadest.