22Thus, while recalling that the transferee may, on a ground other than the transfer of undertakings and in so far as national law so allows, alter the conditions of remuneration in a manner unfavourable to employees, the Court has held that the first subparagraph of Article 3(1) of Council Directive 77/187/EEC of 14 February 1977 on the approximation of the laws of the Member States relating to the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of businesses (OJ 1977 L 61, p. 26), the wording of which is essentially identical to that of the first subparagraph of Article 3(1) of Directive 2001/23, must be interpreted as meaning that, in calculating rights of a financial nature, the transferee must take into account the entire length of service of the employees transferred, in so far as his obligation to do so derives from the employment relationship between those employees and the transferor, and in accordance with the terms agreed in that relationship (see, to that effect, judgment of 14 September 2000, Collino and Chiappero, C‑343/98, EU:C:2000:441, paragraphs 51 and 52).
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