# 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: "2013-06-26"
  to: null
dates:
  adopted: "2013-06-26"
status: in_force
legal_status: in_force
structure_levels:
  - title
  - chapter
  - article
total_articles: 55
total_recitals: 58
total_annexes: 7
definitions_article: 2
chunk_strategy: by_chapter
chunks:
  - /accounting-directive/chunks/recitals.md
  - /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_t07_publication.md
  - /accounting-directive/chunks/accounting-directive_t08_auditing.md
  - /accounting-directive/chunks/accounting-directive_t09_provisions_concerning_exemptions_and_res.md
  - /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md
  - /accounting-directive/chunks/accounting-directive_t11_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 (16), 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: "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: "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…"

generated_at: "2026-09-08T12:36:51.817Z"

articles:
  - article_number: 1
    article_title: Scope
    chunk_file: /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md
    path: "Title 1 > Article 1"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
      - scope
      - definitions
      - liability
    keywords:
      - liability
    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: 2
    article_title: Definitions
    chunk_file: /accounting-directive/chunks/accounting-directive_t01_scope_definitions_and_categories_of_unde.md
    path: "Title 1 > Article 2"
    applies_to_entities:
      - credit_institutions
      - member_states
    topics:
      - financial_reporting
      - scope
      - definitions
      - insurance
      - trading_venues
      - financial_statements
    keywords:
      - API
      - transfer
      - POS
      - ITS
      - EBA
      - 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
    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
    external_references:
      - 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: "Title 1 > Article 3"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
      - scope
      - definitions
      - financial_statements
      - consolidation
    keywords:
      - POS
      - ITS
      - 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
    external_references: []
    recitals:
      - 15

  - article_number: 4
    article_title: General provisions
    chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md
    path: "Title 2 > Article 4"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
      - financial_statements
    keywords:
      - POS
      - system
      - ITS
    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: "Title 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:
      - 55

  - article_number: 6
    article_title: General financial reporting principles
    chunk_file: /accounting-directive/chunks/accounting-directive_t02_general_provisions_and_principles.md
    path: "Title 2 > Article 6"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - liability
      - financial_statements
      - consolidation
    keywords:
      - liability
      - transaction
      - SEPA
      - ITS
      - reporting
      - purchase price
      - production cost
      - value adjustment
      - 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: []
    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: "Title 2 > Article 7"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
    keywords:
      - API
      - transfer
      - SEPA
      - ITS
      - 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: "Title 2 > Article 8"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
      - fair_value
    keywords:
      - POS
      - system
      - ITS
      - 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: "Title 3 > Article 9"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - SEPA
      - POS
      - ATM
      - participating interest
      - 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 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: "Title 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: "Title 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: "Title 3 > Article 12"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - authorisation
      - liability
    keywords:
      - API
      - liability
      - SEPA
      - POS
      - system
      - ITS
      - 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: "Title 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: "Title 3 > Article 14"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
    keywords:
      - API
      - SEPA
      - ITS
    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: "Title 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: "Title 4 > Article 16"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - fair_value
    keywords:
      - transaction
      - SEPA
      - POS
      - ATM
      - security
      - ITS
      - 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: "Title 4 > Article 17"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - authorisation
      - liability
      - consolidation
      - fair_value
    keywords:
      - API
      - liability
      - authorisation
      - transaction
      - transfer
      - SEPA
      - POS
      - ATM
      - security
      - ITS
      - public-interest entities
      - participating interest
      - related party
      - fixed assets
      - purchase price
      - production cost
      - value adjustment
      - parent undertaking
      - subsidiary undertaking
      - group
    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: "Title 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: "Title 5 > Article 19"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - credit_risk
      - liquidity_risk
      - financial_statements
    keywords:
      - transaction
      - POS
      - branch
      - RTS
      - ITS
      - 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: []
    external_references: []
    recitals: []

  - article_number: 20
    article_title: Corporate governance statement
    chunk_file: /accounting-directive/chunks/accounting-directive_t05_management_report.md
    path: "Title 5 > Article 20"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - trading_venues
      - internal_control
      - audit
    keywords:
      - SEPA
      - POS
      - system
      - RTS
      - ITS
      - 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 2
        paragraph: "1"
      - target: Article 30
      - target: Article 34
        paragraph: "1"
    external_references: []
    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: "Title 6 > Article 21"
    applies_to_entities: []
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - POS
      - RTS
      - ITS
      - 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: "Title 6 > Article 22"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - API
      - POS
      - security
      - third party
      - ITS
      - 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: "Title 6 > Article 23"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - authorisation
      - liability
      - consolidation
      - audit
    keywords:
      - API
      - liability
      - POS
      - RTS
      - ITS
      - parent undertaking
      - subsidiary undertaking
      - group
      - 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 2
        paragraph: "1"
      - 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"
    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: "Title 6 > Article 24"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - authorisation
      - consolidation
    keywords:
      - API
      - transaction
      - transfer
      - SEPA
      - POS
      - ATM
      - ITS
      - 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:
      - 27

  - 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: "Title 6 > Article 25"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - API
      - 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: "Title 6 > Article 26"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - API
      - ITS
    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: "Title 6 > Article 27"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - API
      - SEPA
      - POS
      - ITS
      - 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: "Title 6 > Article 28"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - authorisation
      - consolidation
    keywords:
      - API
      - authorisation
      - transaction
      - SEPA
      - POS
      - ITS
      - participating interest
      - parent undertaking
      - subsidiary undertaking
      - associated undertaking
      - 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 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: "Title 6 > Article 29"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - internal_control
      - consolidation
    keywords:
      - POS
      - system
      - RTS
      - 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: 30
    article_title: General publication requirement
    chunk_file: /accounting-directive/chunks/accounting-directive_t07_publication.md
    path: "Title 7 > Article 30"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - liability
      - financial_statements
      - consolidation
      - audit
    keywords:
      - liability
      - RTS
      - ITS
    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 34
      - 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: "Title 7 > Article 31"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - audit
    keywords:
      - API
      - SEPA
      - RTS
    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: "Title 7 > Article 32"
    applies_to_entities: []
    topics:
      - financial_reporting
      - financial_statements
      - audit
    keywords:
      - ITS
    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: "Title 7 > Article 33"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - liability
      - financial_statements
      - consolidation
    keywords:
      - liability
      - SEPA
      - RTS
    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: regulation
        reference: "1606/2002"
    recitals: []

  - article_number: 34
    article_title: General requirement
    chunk_file: /accounting-directive/chunks/accounting-directive_t08_auditing.md
    path: "Title 8 > Article 34"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - audit
      - financial_statements
      - consolidation
    keywords:
      - RTS
      - ITS
      - public-interest entities
      - material
    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: "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.md
    path: "Title 8 > Article 35"
    applies_to_entities:
      - member_states
      - competent_authorities
    topics:
      - financial_reporting
      - audit
      - financial_statements
      - consolidation
    keywords:
      - security
      - RTS
      - 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:
      - target: Article 28
    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: "2006/43/EC"
    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: "Title 9 > Article 36"
    applies_to_entities:
      - member_states
      - competent_authorities
      - european_commission
    topics:
      - financial_reporting
      - financial_statements
    keywords:
      - SEPA
      - 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: []
    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: "Title 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: "Title 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: "Title 9 > Article 39"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - ITS
      - 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: "Title 9 > Article 40"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
    keywords:
      - ITS
      - 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: 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: "Title 10 > Article 41"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - authorisation
    keywords:
      - license
      - licence
      - POS
      - ITS
      - 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: "Title 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: "Title 10 > Article 43"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
    keywords:
      - POS
    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: "Title 10 > Article 44"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - financial_statements
      - consolidation
    keywords:
      - POS
      - ITS
      - 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: "Title 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: "Title 10 > Article 46"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
    keywords:
      - POS
      - 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:
      - 51

  - article_number: 47
    article_title: Application of equivalence criteria
    chunk_file: /accounting-directive/chunks/accounting-directive_t10_report_on_payments_to_governments.md
    path: "Title 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: "Title 10 > Article 48"
    applies_to_entities: []
    topics:
      - financial_reporting
      - sanctions
    keywords:
      - POS
      - 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:
      - 15

  - article_number: 49
    article_title: Exercise of delegated powers
    chunk_file: /accounting-directive/chunks/accounting-directive_t11_final_provisions.md
    path: "Title 11 > Article 49"
    applies_to_entities:
      - european_commission
    topics:
      - financial_reporting
      - final_provisions
    keywords:
      - notification
    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 46
        paragraph: "2"
      - target: Article 54
    external_references: []
    recitals: []

  - article_number: 50
    article_title: Committee procedure
    chunk_file: /accounting-directive/chunks/accounting-directive_t11_final_provisions.md
    path: "Title 11 > Article 50"
    applies_to_entities: []
    topics:
      - financial_reporting
      - final_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:
      - 5

  - article_number: 51
    article_title: Penalties
    chunk_file: /accounting-directive/chunks/accounting-directive_t11_final_provisions.md
    path: "Title 11 > Article 51"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - final_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_final_provisions.md
    path: "Title 11 > Article 52"
    applies_to_entities: []
    topics:
      - financial_reporting
      - final_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: []
    recitals: []

  - article_number: 53
    article_title: Transposition
    chunk_file: /accounting-directive/chunks/accounting-directive_t11_final_provisions.md
    path: "Title 11 > Article 53"
    applies_to_entities:
      - member_states
      - european_commission
    topics:
      - financial_reporting
      - final_provisions
      - financial_statements
    keywords:
      - POS
    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_final_provisions.md
    path: "Title 11 > Article 54"
    applies_to_entities: []
    topics:
      - financial_reporting
      - final_provisions
    keywords:
      - ITS
    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:
      - 1
      - 27

  - article_number: 55
    article_title: Addressees
    chunk_file: /accounting-directive/chunks/accounting-directive_t11_final_provisions.md
    path: "Title 11 > Article 55"
    applies_to_entities:
      - member_states
    topics:
      - financial_reporting
      - final_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: []