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.
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.