(1) In this Regulation, "condensed set of financial statements" means the financial statements referred to in Regulation 6(3)(a).
(a) If an issuer is required to prepare consolidated accounts, the condensed set of financial statements shall be prepared in accordance with the international accounting standard applicable to the interim financial reporting adopted pursuant to the procedure provided for under Article 6 of Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002.
(b) If an issuer is not required to prepare consolidated accounts, the condensed set of financial statements shall contain, as a minimum, the following:
(i) a condensed balance sheet,
(ii) a condensed profit and loss account, and
(iii) explanatory notes on these accounts.
(a) This paragraph applies to an issuer that is not required to prepare consolidated accounts.
(b) In preparing the condensed balance sheet and the condensed profit and loss account an issuer shall follow
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