Emtract Ingest
Overview
- Key
- einbezogen_in_auslaendischen_konzernabschluss
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Der Tatbestand ist an die österreichische Offenlegung beim Firmenbuch gebunden.
- Description
- The company is included with exempting effect under section 245(1) in foreign consolidated financial statements, or it is a large company limited by shares included in foreign consolidated financial statements. The duty to deposit under section 280(2) depends on this.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Companies included in foreign consolidated financial statements | Included in foreign consolidated financial statements |