{
  "url": "https://openlegislation.uk/eu-directive-2001-65",
  "json_url": "https://openlegislation.uk/eu-directive-2001-65.json",
  "id": "eudr/2001/65",
  "title": "Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions",
  "short_title": "Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001 amending Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions",
  "long_title": null,
  "citation": "EU Directive 2001/65",
  "type": "eudr",
  "year": "2001",
  "number": "65",
  "version": "current",
  "date": "2001-09-27",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [],
  "outstanding_effects": [
    {
      "type": "partial repeal",
      "affected_provisions": "Directive",
      "affecting": "eudr/2013/34",
      "affecting_title": "Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC  Text with EEA relevance",
      "affecting_provisions": "Directive"
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-2001-65/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-2001-65/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-2001-65/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2001/65",
    "retrieved_at": "2026-11-01T15:22:59.948966+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}