Article 28
Simplifications allowed on quarterly reporting for groups
With regard to the information referred to in Article 27(1), point (c), of this Regulation, quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.