The OIC has received and discussed a request for clarification regarding the possibility of applying the provisions of OIC 34 to determine whether a company acts on its own behalf or on behalf of third parties in the context of the first-time application of OIC 34.

You are kindly requested to send any comments on the draft response to the query by January 10, 2025, to the following email address: staffoic@fondazioneoic.eu.