54In that regard, as the Commission contends, the EU accounting consolidation rules in force seek to give a true and fair view of the assets, liabilities, financial position and profit or loss of the companies which are members of a group. Article 1(1)(a) to (c) of Directive 83/349 therefore imposes an obligation to prepare consolidated accounts on any parent undertaking which, inter alia, has a majority of the voting rights in a subsidiary undertaking, has the right to appoint or remove the members of the administrative or supervisory body of such an undertaking or has the right to exercise a ‘dominant influence’ over such an undertaking.
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