Council of the European Union and European Parliament 26 June 2013, Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC Text with EEA relevance

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European Union · · · Cited by 6,247 · 29-06-2013

CHAPTER 1. SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
Article 1. Scope
Article 2. Definitions
Article 3. Categories of undertakings and groups
CHAPTER 2. GENERAL PROVISIONS AND PRINCIPLES
Article 4. General provisions
Article 5. General disclosure
Article 6. General financial reporting principles
Article 7. Alternative measurement basis of fixed assets at revalued amounts
Article 8. Alternative measurement basis of fair value
CHAPTER 3. BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
Article 9. General provisions concerning the balance sheet and the profit and loss account
Article 10. Presentation of the balance sheet
Article 11. Alternative presentation of the balance sheet
Article 12. Special provisions relating to certain balance sheet items
Article 13. Presentation of the profit and loss account
Article 14. Simplifications for small and medium-sized undertakings
CHAPTER 4. NOTES TO THE FINANCIAL STATEMENTS
Article 15. General provisions concerning the notes to the financial statements
Article 16. Content of the notes to the financial statements relating to all undertakings
Article 17. Additional disclosures for medium-sized and large undertakings and public-interest entities
Article 18. Additional disclosures for large undertakings and public-interest entities
CHAPTER 5. MANAGEMENT REPORT
Article 19. Contents of the management report
Article 20. Corporate governance statement
CHAPTER 6. CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
Article 21. Scope of the consolidated financial statements and reports
Article 22. The requirement to prepare consolidated financial statements
Article 23. Exemptions from consolidation
Article 24. The preparation of consolidated financial statements
Article 25. Business combinations within a group
Article 26. Proportional consolidation
Article 27. Equity accounting of associated undertakings
Article 28. The notes to the consolidated financial statements
Article 29. The consolidated management report
CHAPTER 7. PUBLICATION
Article 30. General publication requirement
Article 31. Simplifications for small and medium-sized undertakings
Article 32. Other publication requirements
Article 33. Responsibility and liability for drawing up and publishing the financial statements and the management report
CHAPTER 8. AUDITING
Article 34. General requirement
Article 35. Amendment of Directive 2006/43/EC as regards the audit report
CHAPTER 9. PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
Article 36. Exemptions for micro-undertakings
Article 37. Exemption for subsidiary undertakings
Article 38. Undertakings which are members having unlimited liability of other undertakings
Article 39. Profit and loss account exemption for parent undertakings preparing consolidated financial statements
Article 40. Restriction of exemptions for public-interest entities
CHAPTER 10. REPORT ON PAYMENTS TO GOVERNMENTS
Article 41. Definitions relating to reporting on payments to governments
Article 42. Undertakings required to report on payments to governments
Article 43. Content of the report
Article 44. Consolidated report on payments to governments
Article 45. Publication
Article 46. Equivalence criteria
Article 47. Application of equivalence criteria
Article 48. Review
CHAPTER 11. FINAL PROVISIONS
Article 49. Exercise of delegated powers
Article 50. Committee procedure
Article 51. Penalties
Article 52. Repeal of Directives 78/660/EEC and 83/349/EEC
Article 53. Transposition
Article 54. Entry into force
Article 55. Addressees
ANNEX I. TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)

29.6.2013

Official Journal of the European Union

L 182/19

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 26 June 2013

on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives

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