# Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (Text with EEA relevance), Article 2: Amendment to Directive 83/349/EEC

Extent: E+W+S+N.I.

In Article 13 of Directive 83/349/EEC the following paragraph is inserted:
‘2a. Without prejudice to Article 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually and as a whole, shall be exempted from the obligation imposed in Article 1(1).’

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Source: https://www.legislation.gov.uk/eudr/2009/49/article/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2009-49/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.