# Instrument Metadata # Output tuned for LLM consumption -- deterministic parse of the # EUR-Lex source, no LLM involved in generation. instrument_id: accounting-directive celex: "32013L0034" eli: "http://data.europa.eu/eli/dir/2013/34/oj" full_title: Accounting Directive 2013/34/EU short_title: Accounting instrument_type: directive document_type: directive normative_weight: binding jurisdiction: EU effective_period: from: "2013-07-19" to: null dates: adopted: "2013-06-26" entered_into_force: "2013-07-19" status: in_force legal_status: in_force structure_levels: - title - chapter - article total_articles: 76 total_recitals: 0 total_annexes: 7 definitions_article: 2 chunk_strategy: by_chapter chunks: - /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md - /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md - /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md - /accounting-directive/chunks/accounting-directive_t04_notes_to_the_financial_statements.md - /accounting-directive/chunks/accounting-directive_t05_management_report.md - /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md - /accounting-directive/chunks/accounting-directive_t06a_sustainability_reporting_standards.md - /accounting-directive/chunks/accounting-directive_t06b_single_electronic_reporting_format.md - /accounting-directive/chunks/accounting-directive_t06c_digital_support_measures.md - /accounting-directive/chunks/accounting-directive_t07_publication.md - /accounting-directive/chunks/accounting-directive_t08_auditing_and_assurance_of_sustainability.md - /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md - /accounting-directive/chunks/accounting-directive_t09a_reporting_concerning_third_country_under.md - /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md - /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md - /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md - /accounting-directive/chunks/annexes.md key_dates: - date: "1991-12-19" type: citation article: "2" context: "…undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance…" - date: "2002-07-19" type: citation article: "2" context: "…with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international…" - date: "2004-04-21" type: citation article: "2" context: "…Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments…" - date: "2004-04-21" type: citation article: "20" context: "…Article 10(1) of Directive 2004/25/EC of the European Parliament and of the Council of 21 April 2004 on takeover bids (17), where the…" - date: "2006-06-14" type: citation article: "2" context: "…of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit…" - date: "2006-12-20" type: citation article: "41" context: "…I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical…" - date: "2007-12-21" type: citation article: "23" context: "…standards as determined in accordance with Commission Regulation (EC) No 1569/2007 of 21 December 2007 establishing a mechanism for the…" - date: "2012-03-14" type: citation article: "36" context: "…in compliance with Directive 2012/6/EU of the European Parliament and of the Council of 14 March 2012 amending Council Directive 78/660/EEC…" - date: "2013-06-26" type: citation article: "35" context: "…Article 34(1) of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements,…" - date: "2013-06-26" type: lifecycle context: "Adopted" - date: "2013-07-19" type: lifecycle context: "Entered into force" - date: "2015-07-20" type: deadline article: "53" context: "…regulations and administrative provisions necessary to comply with this Directive by 20 July 2015. They shall immediately inform the…" - date: "2016-04-13" type: citation article: "49" context: "…in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (37). 3b. When…" - date: "2018-07-20" type: review article: "36" context: "…set out in Article 3(1) when applying the first sentence of Article 53(1). 9. By 20 July 2018 the Commission shall submit to the…" - date: "2018-07-21" type: review article: "48" context: "…the effects on competitiveness and security of energy supply. It shall be completed by 21 July 2018. The report shall be submitted to the…" - date: "2023-06-30" type: review article: "29b" context: "…acts referred to in the first subparagraph of this paragraph the Commission shall, by 30 June 2023, specify the information that…" - date: "2024-01-01" type: deadline article: "34" context: "…States shall ensure that independent assurance services providers accredited before 1 January 2024 for the assurance of sustainability…" - date: "2026-01-01" type: deadline article: "34" context: "…the assurance of sustainability reporting, provided they complete that process by 1 January 2026. Member States shall ensure that the…" - date: "2026-06-30" type: deadline article: "40b" context: "The Commission shall adopt by 30 June 2026 a delegated act in accordance with…" - date: "2026-07-19" type: deadline article: "29ca" context: "…in accordance with Article 49, sustainability reporting standards for voluntary use by 19 July 2026. 2. Without prejudice to paragraph 3…" - date: "2027-06-22" type: review article: "48h" context: "By 22 June 2027, the Commission shall submit a report…" - date: "2028-01-09" type: deadline article: "33a" context: "…Member States shall ensure that undertakings obtain a legal entity identifier. 4. By 9 January 2028, for the purpose of making the…" - date: "2028-03-19" type: review article: "29f" context: "The Commission shall, by 19 March 2028, submit a report to the European…" - date: "2030-01-06" type: deadline article: "48i" context: "1. Until 6 January 2030, Member States shall permit a Union…" generated_at: "2026-10-21T18:12:27.179Z" articles: - article_number: 1 article_title: Scope chunk_file: /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md path: "Chapter 1 > Article 1" applies_to_entities: - credit_institutions - member_states - european_commission topics: - financial_reporting - scope - definitions - liability - insurance - financial_statements keywords: - liability - branch - net turnover - subsidiary undertaking contains: obligations: true prohibitions: true permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48a - target: Article 48b - target: Article 48c - target: Article 48d - target: Article 48e - target: Article 51 - target: Article 2 - target: Article 49 - target: Article 19a - target: Article 29a - target: Article 29d - target: Article 30 - target: Article 33 - target: Article 34 paragraph: "1" - target: Article 34 paragraph: "2" - target: Article 34 paragraph: "3" - target: Article 40a - target: Article 40b - target: Article 40c - target: Article 40d external_references: - instrument_type: regulation reference: "575/2013" - instrument_type: directive reference: "2013/36/EU" recitals: [] - article_number: 2 article_title: Definitions chunk_file: /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md path: "Chapter 1 > Article 2" applies_to_entities: - credit_institutions - member_states topics: - financial_reporting - scope - definitions - insurance - trading_venues - financial_statements keywords: - transfer - reporting - public-interest entities - participating interest - related party - fixed assets - net turnover - purchase price - production cost - value adjustment - parent undertaking - subsidiary undertaking - group - affiliated undertakings - associated undertaking - investment undertakings - financial holding undertakings - material - sustainability matters - sustainability reporting contains: obligations: true prohibitions: true permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 1 - target: Article 1 paragraph: "3" - target: Article 40a paragraph: "1" - target: Article 19a - target: Article 29a - target: Article 29d - target: Article 34 paragraph: "1" external_references: - instrument_type: directive reference: "2004/39/EC" - instrument_type: directive reference: "2006/48/EC" - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 3 article_title: Categories of undertakings and groups chunk_file: /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md path: "Chapter 1 > Article 3" applies_to_entities: - member_states - european_commission topics: - financial_reporting - scope - definitions - financial_statements - consolidation keywords: - reporting - net turnover - parent undertaking - subsidiary undertaking - group - affiliated undertakings contains: obligations: true prohibitions: true permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 36 - target: Article 24 paragraph: "3" - target: Article 24 paragraph: "7" - target: Article 49 - target: Article 19 paragraph: "1" - target: Article 19a paragraph: "1" - target: Article 29a paragraph: "1" - target: Article 40a paragraph: "1" external_references: [] recitals: [] - article_number: 4 article_title: General provisions chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md path: "Chapter 2 > Article 4" applies_to_entities: - member_states - european_commission topics: - financial_reporting - financial_statements keywords: - system contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 5 article_title: General disclosure chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md path: "Chapter 2 > Article 5" applies_to_entities: [] topics: - financial_reporting - financial_statements keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 6 article_title: General financial reporting principles chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md path: "Chapter 2 > Article 6" applies_to_entities: - member_states topics: - financial_reporting - liability - financial_statements - consolidation keywords: - liability - transaction - reporting - purchase price - production cost - value adjustment contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 7 article_title: Alternative measurement basis of fixed assets at revalued amounts chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md path: "Chapter 2 > Article 7" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: - transfer - fixed assets - purchase price - production cost - value adjustment contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 6 paragraph: "1" - target: Article 9 - target: Article 13 external_references: [] recitals: [] - article_number: 8 article_title: Alternative measurement basis of fair value chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md path: "Chapter 2 > Article 8" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation - fair_value keywords: - system - purchase price - production cost - associated undertaking contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 6 paragraph: "1" external_references: - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 9 article_title: General provisions concerning the balance sheet and the profit and loss account chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 9" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - participating interest contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 27 external_references: [] recitals: [] - article_number: 10 article_title: Presentation of the balance sheet chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 10" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 11 article_title: Alternative presentation of the balance sheet chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 11" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: [] contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 12 article_title: Special provisions relating to certain balance sheet items chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 12" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - liability keywords: - liability - system - fixed assets - purchase price - production cost - value adjustment - affiliated undertakings contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 7 paragraph: "1" external_references: [] recitals: [] - article_number: 13 article_title: Presentation of the profit and loss account chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 13" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: [] contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 4 paragraph: "1" external_references: [] recitals: [] - article_number: 14 article_title: Simplifications for small and medium-sized undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t03_balance_sheet_and_profit_and_loss_accoun.md path: "Chapter 3 > Article 14" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: [] contains: obligations: false prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 15 article_title: General provisions concerning the notes to the financial statements chunk_file: /accounting-directive/chunks/accounting-directive_t04_notes_to_the_financial_statements.md path: "Chapter 4 > Article 15" applies_to_entities: [] topics: - financial_reporting - financial_statements keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 16 article_title: Content of the notes to the financial statements relating to all undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t04_notes_to_the_financial_statements.md path: "Chapter 4 > Article 16" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - fair_value keywords: - transaction - security - fixed assets - associated undertaking contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 8 paragraph: "7" - target: Article 17 paragraph: "1" external_references: [] recitals: [] - article_number: 17 article_title: Additional disclosures for medium-sized and large undertakings and public-interest entities chunk_file: /accounting-directive/chunks/accounting-directive_t04_notes_to_the_financial_statements.md path: "Chapter 4 > Article 17" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - liability - consolidation - fair_value keywords: - liability - authorisation - transaction - transfer - security - public-interest entities - participating interest - related party - fixed assets - purchase price - production cost - value adjustment - parent undertaking - subsidiary undertaking - group - material contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 16 - target: Article 12 paragraph: "8" - target: Article 8 paragraph: "7" - target: Article 23 paragraph: "4" - target: Article 9 paragraph: "7" - target: Article 27 paragraph: "1" external_references: [] recitals: [] - article_number: 18 article_title: Additional disclosures for large undertakings and public-interest entities chunk_file: /accounting-directive/chunks/accounting-directive_t04_notes_to_the_financial_statements.md path: "Chapter 4 > Article 18" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - consolidation - audit keywords: - authorisation - public-interest entities - net turnover contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 16 - target: Article 17 - target: Article 22 external_references: [] recitals: [] - article_number: 19 article_title: Contents of the management report chunk_file: /accounting-directive/chunks/accounting-directive_t05_management_report.md path: "Chapter 5 > Article 19" applies_to_entities: - member_states topics: - financial_reporting - credit_risk - liquidity_risk - financial_statements keywords: - transaction - branch - net turnover - material - key intangible resources contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 19a article_title: Sustainability reporting chunk_file: /accounting-directive/chunks/accounting-directive_t05_management_report.md path: "Chapter 5 > Article 19a" deletions: - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: within marker: M8 - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: within marker: M8 applies_to_entities: - credit_institutions - member_states topics: - financial_reporting - authorisation - insurance - group_supervision - financial_statements - implementing_acts keywords: - supervision - security - access - privacy - scheme - reporting - public-interest entities - net turnover - parent undertaking - subsidiary undertaking - group - sustainability matters - sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: true penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29ca - target: Article 19 - target: Article 29b - target: Article 19 paragraph: "1" - target: Article 29 - target: Article 29a - target: Article 34 paragraph: "1" - target: Article 30 - target: Article 37 - target: Article 1 paragraph: "3" external_references: - instrument_type: regulation reference: "575/2013" - instrument_type: directive reference: "2009/138/EC" recitals: [] - article_number: 20 article_title: Corporate governance statement chunk_file: /accounting-directive/chunks/accounting-directive_t05_management_report.md path: "Chapter 5 > Article 20" applies_to_entities: - member_states topics: - financial_reporting - trading_venues - internal_control - audit keywords: - system - reporting - sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 2 paragraph: "1" - target: Article 19a - target: Article 30 - target: Article 34 paragraph: "1" - target: Article 40 external_references: - instrument_type: directive reference: "2004/39/EC" - instrument_type: directive reference: "2004/39/EC" recitals: [] - article_number: 21 article_title: Scope of the consolidated financial statements and reports chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 21" applies_to_entities: [] topics: - financial_reporting - financial_statements - consolidation keywords: - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: false permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 1 paragraph: "1" external_references: [] recitals: [] - article_number: 22 article_title: The requirement to prepare consolidated financial statements chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 22" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - security - third party - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 23 paragraph: "9" - target: Article 21 - target: Article 23 - target: Article 23 paragraph: "1" - target: Article 23 paragraph: "2" - target: Article 23 paragraph: "10" - target: Article 24 - target: Article 25 - target: Article 26 - target: Article 27 - target: Article 28 - target: Article 29 - target: Article 24 paragraph: "3" external_references: [] recitals: [] - article_number: 23 article_title: Exemptions from consolidation chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 23" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - liability - consolidation - audit keywords: - liability - parent undertaking - subsidiary undertaking - group contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 2 paragraph: "1" - target: Article 29a - target: Article 30 - target: Article 22 paragraph: "7" - target: Article 6 paragraph: "1" - target: Article 21 - target: Article 22 external_references: - instrument_type: regulation reference: "1606/2002" - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 24 article_title: The preparation of consolidated financial statements chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 24" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - consolidation keywords: - transaction - transfer - value adjustment - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 25 article_title: Business combinations within a group chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 25" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - group contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 26 article_title: Proportional consolidation chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 26" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: [] contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 23 paragraph: "9" - target: Article 23 paragraph: "10" - target: Article 24 external_references: [] recitals: [] - article_number: 27 article_title: Equity accounting of associated undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 27" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - participating interest - associated undertaking - material contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 24 paragraph: "11" - target: Article 12 paragraph: "6" - target: Article 12 paragraph: "11" - target: Article 24 paragraph: "3" - target: Article 24 paragraph: "7" external_references: [] recitals: [] - article_number: 28 article_title: The notes to the consolidated financial statements chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 28" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - authorisation - consolidation keywords: - authorisation - transaction - participating interest - parent undertaking - subsidiary undertaking - associated undertaking contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 16 - target: Article 17 - target: Article 18 - target: Article 22 paragraph: "1" - target: Article 22 paragraph: "2" - target: Article 22 paragraph: "7" - target: Article 22 paragraph: "3" - target: Article 22 paragraph: "4" - target: Article 22 paragraph: "5" - target: Article 6 paragraph: "1" - target: Article 23 paragraph: "10" - target: Article 23 paragraph: "9" - target: Article 27 paragraph: "1" - target: Article 26 external_references: [] recitals: [] - article_number: 29 article_title: The consolidated management report chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 29" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - internal_control - consolidation keywords: - system - reporting - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 19 - target: Article 20 external_references: [] recitals: [] - article_number: 29a article_title: Consolidated sustainability reporting chunk_file: /accounting-directive/chunks/accounting-directive_t06_consolidated_financial_statements_and_re.md path: "Chapter 6 > Article 29a" deletions: - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: within marker: M8 applies_to_entities: - credit_institutions - member_states topics: - financial_reporting - financial_statements - authorisation - insurance - group_supervision - consolidation - implementing_acts keywords: - supervision - security - access - privacy - scheme - reporting - public-interest entities - net turnover - parent undertaking - subsidiary undertaking - group - financial holding undertakings - sustainability matters - sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: true penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29ca - target: Article 29 - target: Article 19a - target: Article 29a - target: Article 29b - target: Article 19 paragraph: "1" - target: Article 34 paragraph: "1" - target: Article 30 - target: Article 19a paragraph: "9" - target: Article 37 - target: Article 1 paragraph: "3" external_references: - instrument_type: regulation reference: "575/2013" - instrument_type: directive reference: "2009/138/EC" recitals: [] - article_number: 29b article_title: Sustainability reporting standards chunk_file: /accounting-directive/chunks/accounting-directive_t06a_sustainability_reporting_standards.md path: "Chapter 6a > Article 29b" deletions: - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: within marker: M8 - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: within marker: M8 - celex: "32026L0470" act: Directive (EU) 2026/470 instrument_id: null position: after marker: M8 applies_to_entities: - member_states - european_commission topics: - financial_reporting - internal_control - financial_statements - implementing_acts keywords: - access - system - reporting - group - sustainability matters - sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: true implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 49 - target: Article 19a - target: Article 29a - target: Article 19a paragraph: "1" - target: Article 19a paragraph: "2" - target: Article 29a paragraph: "1" - target: Article 29a paragraph: "2" - target: Article 29ca external_references: - instrument_type: regulation reference: "1606/2002" - instrument_type: regulation reference: "575/2013" - instrument_type: directive reference: "2019/1937" recitals: [] - article_number: 29ca article_title: Sustainability reporting standards for voluntary use chunk_file: /accounting-directive/chunks/accounting-directive_t06a_sustainability_reporting_standards.md path: "Chapter 6a > Article 29ca" applies_to_entities: - european_commission topics: - financial_reporting - financial_statements keywords: - reporting - sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: true penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 49 external_references: [] recitals: [] - article_number: 29d article_title: Single electronic reporting format chunk_file: /accounting-directive/chunks/accounting-directive_t06b_single_electronic_reporting_format.md path: "Chapter 6b > Article 29d" applies_to_entities: [] topics: - financial_reporting keywords: - reporting - parent undertaking - sustainability reporting contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 19a - target: Article 29a external_references: [] recitals: [] - article_number: 29e article_title: Digital portal for sustainability reporting chunk_file: /accounting-directive/chunks/accounting-directive_t06c_digital_support_measures.md path: "Chapter 6c > Article 29e" applies_to_entities: - member_states topics: - financial_reporting keywords: - access - reporting - sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 29f article_title: Report on technological solutions for sustainability reporting chunk_file: /accounting-directive/chunks/accounting-directive_t06c_digital_support_measures.md path: "Chapter 6c > Article 29f" applies_to_entities: [] topics: - financial_reporting keywords: - data - reporting - sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 30 article_title: General publication requirement chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md path: "Chapter 7 > Article 30" applies_to_entities: - member_states topics: - financial_reporting - liability - financial_statements - consolidation - audit keywords: - liability - reporting - sustainability reporting - independent assurance services provider contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29d - target: Article 34 - target: Article 19a - target: Article 29a - target: Article 34 paragraph: "1" - target: Article 1 paragraph: "1" external_references: [] recitals: [] - article_number: 31 article_title: Simplifications for small and medium-sized undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md path: "Chapter 7 > Article 31" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - audit keywords: [] contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 17 paragraph: "1" - target: Article 30 paragraph: "1" external_references: [] recitals: [] - article_number: 32 article_title: Other publication requirements chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md path: "Chapter 7 > Article 32" applies_to_entities: [] topics: - financial_reporting - financial_statements - audit keywords: [] contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 33 article_title: Responsibility and liability for drawing up and publishing the financial statements and the management report chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md path: "Chapter 7 > Article 33" applies_to_entities: - member_states topics: - financial_reporting - liability - financial_statements - consolidation keywords: - liability - reporting - sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29b - target: Article 29d external_references: - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 33a article_title: Accessibility of information on the European single access point chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md path: "Chapter 7 > Article 33a" applies_to_entities: - member_states - european_commission topics: - financial_reporting - data_protection - financial_statements - consolidation - audit - implementing_acts keywords: - data - access - guidelines - reporting - parent undertaking - subsidiary undertaking - group contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 40a paragraph: "2" - target: Article 30 - target: Article 40d - target: Article 45 - target: Article 19a - target: Article 29a - target: Article 29a paragraph: "4" external_references: [] recitals: [] - article_number: 34 article_title: General requirement chunk_file: /accounting-directive/chunks/accounting-directive_t08_auditing_and_assurance_of_sustainability.md path: "Chapter 8 > Article 34" applies_to_entities: - member_states topics: - financial_reporting - audit - liability - financial_statements - consolidation keywords: - liability - supervision - sanction - access - third party - system - reporting - public-interest entities - material - sustainability reporting - independent assurance services provider contains: obligations: true prohibitions: false permissions: true definitions: true penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 19a - target: Article 29b - target: Article 29d - target: Article 29ca external_references: - instrument_type: directive reference: "2006/43" - instrument_type: directive reference: "2006/43/EC" recitals: [] - article_number: 35 article_title: Amendment of Directive 2006/43/EC as regards the audit report chunk_file: /accounting-directive/chunks/accounting-directive_t08_auditing_and_assurance_of_sustainability.md path: "Chapter 8 > Article 35" applies_to_entities: - member_states - competent_authorities topics: - financial_reporting - audit - financial_statements - consolidation keywords: - security - reporting - parent undertaking contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "2006/43/EC" - instrument_type: directive reference: "2013/34/EU" - instrument_type: directive reference: "2006/43" - instrument_type: directive reference: "78/660/EEC" - instrument_type: directive reference: "83/349/EEC" recitals: [] - article_number: 36 article_title: Exemptions for micro-undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md path: "Chapter 9 > Article 36" applies_to_entities: - member_states - competent_authorities - european_commission topics: - financial_reporting - financial_statements keywords: - net turnover - value adjustment - investment undertakings - financial holding undertakings - material contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 6 paragraph: "1" - target: Article 16 - target: Article 16 paragraph: "1" - target: Article 8 - target: Article 4 paragraph: "3" - target: Article 4 paragraph: "4" - target: Article 3 paragraph: "1" - target: Article 3 paragraph: "9" - target: Article 53 paragraph: "1" external_references: - instrument_type: directive reference: "78/660/EEC" recitals: [] - article_number: 37 article_title: Exemption for subsidiary undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md path: "Chapter 9 > Article 37" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation - audit keywords: - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 38 article_title: Undertakings which are members having unlimited liability of other undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md path: "Chapter 9 > Article 38" applies_to_entities: - member_states topics: - financial_reporting - liability - financial_statements - consolidation keywords: - liability - parent undertaking contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 1 paragraph: "1" external_references: [] recitals: [] - article_number: 39 article_title: Profit and loss account exemption for parent undertakings preparing consolidated financial statements chunk_file: /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md path: "Chapter 9 > Article 39" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - parent undertaking contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 40 article_title: Restriction of exemptions for public-interest entities chunk_file: /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md path: "Chapter 9 > Article 40" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: - public-interest entities - net turnover contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 40a article_title: Sustainability reports concerning third-country undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t09a_reporting_concerning_third_country_under.md path: "Chapter 9a > Article 40a" applies_to_entities: - member_states - european_commission topics: - financial_reporting - authorisation - financial_statements - implementing_acts keywords: - access - branch - reporting - net turnover - parent undertaking - subsidiary undertaking - group - sustainability reporting contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 29a paragraph: "2" - target: Article 40b - target: Article 29b - target: Article 40d external_references: [] recitals: [] - article_number: 40b article_title: Sustainability reporting standards for third-country undertakings chunk_file: /accounting-directive/chunks/accounting-directive_t09a_reporting_concerning_third_country_under.md path: "Chapter 9a > Article 40b" applies_to_entities: [] topics: - financial_reporting keywords: - reporting - sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 49 - target: Article 40a external_references: [] recitals: [] - article_number: 40c article_title: "Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings" chunk_file: /accounting-directive/chunks/accounting-directive_t09a_reporting_concerning_third_country_under.md path: "Chapter 9a > Article 40c" applies_to_entities: - member_states topics: - financial_reporting keywords: - access - branch - subsidiary undertaking contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 40a - target: Article 40d external_references: [] recitals: [] - article_number: 40d article_title: Publication chunk_file: /accounting-directive/chunks/accounting-directive_t09a_reporting_concerning_third_country_under.md path: "Chapter 9a > Article 40d" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: - access - branch - subsidiary undertaking contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 40a paragraph: "1" - target: Article 40a paragraph: "2" external_references: [] recitals: [] - article_number: 41 article_title: Definitions relating to reporting on payments to governments chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 41" applies_to_entities: - member_states topics: - financial_reporting - authorisation keywords: - license - licence - reporting - group - material contains: obligations: true prohibitions: false permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 22 paragraph: "1" external_references: [] recitals: [] - article_number: 42 article_title: Undertakings required to report on payments to governments chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 42" applies_to_entities: - member_states topics: - financial_reporting keywords: - public-interest entities - parent undertaking contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 44 external_references: [] recitals: [] - article_number: 43 article_title: Content of the report chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 43" applies_to_entities: - member_states topics: - financial_reporting keywords: [] contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 41 external_references: [] recitals: [] - article_number: 44 article_title: Consolidated report on payments to governments chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 44" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - parent undertaking - subsidiary undertaking - group contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 42 - target: Article 43 - target: Article 22 paragraph: "1" - target: Article 3 paragraph: "5" - target: Article 3 paragraph: "6" external_references: [] recitals: [] - article_number: 45 article_title: Publication chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 45" applies_to_entities: - member_states topics: - financial_reporting keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 42 - target: Article 44 external_references: [] recitals: [] - article_number: 46 article_title: Equivalence criteria chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 46" applies_to_entities: - member_states - european_commission topics: - financial_reporting keywords: - reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 42 - target: Article 44 - target: Article 47 - target: Article 49 external_references: [] recitals: [] - article_number: 47 article_title: Application of equivalence criteria chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 47" applies_to_entities: [] topics: - financial_reporting - committee_procedure - implementing_acts keywords: - reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 46 - target: Article 50 paragraph: "2" external_references: [] recitals: [] - article_number: 48 article_title: Review chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md path: "Chapter 10 > Article 48" applies_to_entities: - member_states topics: - financial_reporting - sanctions keywords: - security - reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 48a article_title: Definitions relating to reporting on income tax information chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48a" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - reporting - net turnover - parent undertaking - group contains: obligations: false prohibitions: false permissions: false definitions: true penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 2 - target: Article 48b external_references: - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 48b article_title: Undertakings and branches required to report on income tax information chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48b" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation keywords: - access - branch - reporting - net turnover - parent undertaking - subsidiary undertaking - group - affiliated undertakings contains: obligations: true prohibitions: true permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 3 paragraph: "3" - target: Article 3 paragraph: "4" - target: Article 48e paragraph: "2" - target: Article 3 paragraph: "2" - target: Article 48c - target: Article 48d paragraph: "1" external_references: - instrument_type: directive reference: "2013/36/EU" recitals: [] - article_number: 48c article_title: Content of the report on income tax information chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48c" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - consolidation - committee_procedure - implementing_acts keywords: - transaction - branch - reporting - participating interest - fixed assets - net turnover - value adjustment - parent undertaking - subsidiary undertaking - group - affiliated undertakings - material contains: obligations: true prohibitions: true permissions: true definitions: true penalties: false delegated_powers: false implementing_powers: true rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48b - target: Article 50 paragraph: "2" - target: Article 48b paragraph: "4" - target: Article 48b paragraph: "5" external_references: [] recitals: [] - article_number: 48d article_title: Publication and accessibility chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48d" applies_to_entities: - member_states topics: - financial_reporting - financial_statements keywords: - access - third party - branch - reporting - subsidiary undertaking contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48b - target: Article 48b paragraph: "1" - target: Article 48b paragraph: "4" - target: Article 48b paragraph: "5" - target: Article 48b paragraph: "6" - target: Article 48b paragraph: "7" external_references: [] recitals: [] - article_number: 48e article_title: "Responsibility for drawing up, publishing and making accessible the report on income tax information" chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48e" applies_to_entities: - member_states topics: - financial_reporting keywords: - access - branch - parent undertaking - subsidiary undertaking contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48b paragraph: "1" - target: Article 48b - target: Article 48c - target: Article 48d - target: Article 48b paragraph: "4" - target: Article 48b paragraph: "5" external_references: [] recitals: [] - article_number: 48f article_title: Statement by statutory auditor chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48f" applies_to_entities: - member_states topics: - financial_reporting - financial_statements - audit keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48b - target: Article 48d external_references: [] recitals: [] - article_number: 48g article_title: Commencement date for reporting on income tax information chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48g" applies_to_entities: - member_states topics: - financial_reporting keywords: - reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48a - target: Article 48b - target: Article 48c - target: Article 48d - target: Article 48e - target: Article 48f external_references: [] recitals: [] - article_number: 48h article_title: Review clause chunk_file: /accounting-directive/chunks/accounting-directive_t10a_report_on_income_tax_information.md path: "Chapter 10a > Article 48h" applies_to_entities: - european_commission topics: - financial_reporting keywords: - reporting - group contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 48a - target: Article 48b - target: Article 48c - target: Article 48d - target: Article 48e - target: Article 48f - target: Article 3 paragraph: "4" - target: Article 3 paragraph: "7" - target: Article 48c paragraph: "5" - target: Article 48c paragraph: "6" external_references: [] recitals: [] - article_number: 48i article_title: Transitional provisions chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 48i" applies_to_entities: - member_states topics: - financial_reporting - final_provisions - transitional_provisions - consolidation keywords: - reporting - parent undertaking - subsidiary undertaking - group - sustainability reporting contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: - target: Article 19a - target: Article 29a - target: Article 30 - target: Article 19a paragraph: "9" - target: Article 29a paragraph: "8" external_references: [] recitals: [] - article_number: 49 article_title: Exercise of delegated powers chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 49" applies_to_entities: - credit_institutions - member_states - european_banking_authority - european_commission - european_central_bank topics: - financial_reporting - final_provisions - transitional_provisions keywords: - EBA - reporting - notification - group - sustainability matters - sustainability reporting contains: obligations: true prohibitions: true permissions: true definitions: false penalties: false delegated_powers: true implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: - target: Article 1 paragraph: "2" - target: Article 3 paragraph: "13" - target: Article 29b - target: Article 40b - target: Article 46 paragraph: "2" - target: Article 29ca - target: Article 29b paragraph: "5" external_references: - instrument_type: regulation reference: "1606/2002" recitals: [] - article_number: 50 article_title: Committee procedure chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 50" applies_to_entities: [] topics: - financial_reporting - final_provisions - transitional_provisions - committee_procedure keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 51 article_title: Penalties chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 51" applies_to_entities: - member_states topics: - financial_reporting - final_provisions - transitional_provisions - enforcement keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: true delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 52 article_title: Repeal of Directives 78/660/EEC and 83/349/EEC chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 52" applies_to_entities: [] topics: - financial_reporting - final_provisions - transitional_provisions keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: - instrument_type: directive reference: "78/660/EEC" - instrument_type: directive reference: "83/349/EEC" recitals: [] - article_number: 53 article_title: Transposition chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 53" applies_to_entities: - member_states - european_commission topics: - financial_reporting - final_provisions - transitional_provisions - financial_statements keywords: [] contains: obligations: true prohibitions: false permissions: true definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: [] - article_number: 54 article_title: Entry into force chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 54" applies_to_entities: [] topics: - financial_reporting - final_provisions - transitional_provisions keywords: [] contains: obligations: true prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: true internal_references: [] external_references: [] recitals: [] - article_number: 55 article_title: Addressees chunk_file: /accounting-directive/chunks/accounting-directive_t11_transitional_and_final_provisions.md path: "Chapter 11 > Article 55" applies_to_entities: - member_states topics: - financial_reporting - final_provisions - transitional_provisions keywords: [] contains: obligations: false prohibitions: false permissions: false definitions: false penalties: false delegated_powers: false implementing_powers: false rts_mandate: false its_mandate: false transitional: false internal_references: [] external_references: [] recitals: []