As regards the minimum content of the condensed set of half-yearly financial statements, where that set is not prepared in accordance with international accounting standards, this should be such as to avoid giving a misleading view of the assets, liabilities, financial position and profit or loss of the issuer.
Når sammendraget af det halvårlige regnskab ikke er udarbejdet i overensstemmelse med internationale regnskabsstandarder, bør dets mindsteindhold være sådant, at det forhindrer, at der gives et misvisende billede af udstederens aktiver, passiver, finansielle stilling og resultat.