{ "url": "https://openlegislation.uk/eu-directive-2013-34", "json_url": "https://openlegislation.uk/eu-directive-2013-34.json", "id": "eudr/2013/34", "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)", "short_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", "long_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)", "citation": "EU Directive 2013/34", "type": "eudr", "year": "2013", "number": "34", "version": "current", "date": "2013-06-26", "revised": false, "valid_from": null, "extent": "E+W+S+N.I.", "unapplied_effects": 0, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/eu-directive-2013-34/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "chapter/1", "kind": "chapter", "number": "1", "heading": "SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/1", "kind": "article", "number": "1", "heading": "Scope", "url": "https://openlegislation.uk/eu-directive-2013-34/article-1", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/1" }, { "path": "article/2", "kind": "article", "number": "2", "heading": "Definitions", "url": "https://openlegislation.uk/eu-directive-2013-34/article-2", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/1" }, { "path": "article/3", "kind": "article", "number": "3", "heading": "Categories of undertakings and groups", "url": "https://openlegislation.uk/eu-directive-2013-34/article-3", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/1" }, { "path": "chapter/2", "kind": "chapter", "number": "2", "heading": "GENERAL PROVISIONS AND PRINCIPLES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/4", "kind": "article", "number": "4", "heading": "General provisions", "url": "https://openlegislation.uk/eu-directive-2013-34/article-4", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/5", "kind": "article", "number": "5", "heading": "General disclosure", "url": "https://openlegislation.uk/eu-directive-2013-34/article-5", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/6", "kind": "article", "number": "6", "heading": "General financial reporting principles", "url": "https://openlegislation.uk/eu-directive-2013-34/article-6", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/7", "kind": "article", "number": "7", "heading": "Alternative measurement basis of fixed assets at revalued amounts", "url": "https://openlegislation.uk/eu-directive-2013-34/article-7", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "article/8", "kind": "article", "number": "8", "heading": "Alternative measurement basis of fair value", "url": "https://openlegislation.uk/eu-directive-2013-34/article-8", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/2" }, { "path": "chapter/3", "kind": "chapter", "number": "3", "heading": "BALANCE SHEET AND PROFIT AND LOSS ACCOUNT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/9", "kind": "article", "number": "9", "heading": "General provisions concerning the balance sheet and the profit and loss account", "url": "https://openlegislation.uk/eu-directive-2013-34/article-9", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/10", "kind": "article", "number": "10", "heading": "Presentation of the balance sheet", "url": "https://openlegislation.uk/eu-directive-2013-34/article-10", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/11", "kind": "article", "number": "11", "heading": "Alternative presentation of the balance sheet", "url": "https://openlegislation.uk/eu-directive-2013-34/article-11", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/12", "kind": "article", "number": "12", "heading": "Special provisions relating to certain balance sheet items", "url": "https://openlegislation.uk/eu-directive-2013-34/article-12", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/13", "kind": "article", "number": "13", "heading": "Presentation of the profit and loss account", "url": "https://openlegislation.uk/eu-directive-2013-34/article-13", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "article/14", "kind": "article", "number": "14", "heading": "Simplifications for small and medium-sized undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-14", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/3" }, { "path": "chapter/4", "kind": "chapter", "number": "4", "heading": "NOTES TO THE FINANCIAL STATEMENTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/15", "kind": "article", "number": "15", "heading": "General provisions concerning the notes to the financial statements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-15", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4" }, { "path": "article/16", "kind": "article", "number": "16", "heading": "Content of the notes to the financial statements relating to all undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-16", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4" }, { "path": "article/17", "kind": "article", "number": "17", "heading": "Additional disclosures for medium-sized and large undertakings and public-interest entities", "url": "https://openlegislation.uk/eu-directive-2013-34/article-17", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4" }, { "path": "article/18", "kind": "article", "number": "18", "heading": "Additional disclosures for large undertakings and public-interest entities", "url": "https://openlegislation.uk/eu-directive-2013-34/article-18", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/4" }, { "path": "chapter/5", "kind": "chapter", "number": "5", "heading": "MANAGEMENT REPORT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/19", "kind": "article", "number": "19", "heading": "Contents of the management report", "url": "https://openlegislation.uk/eu-directive-2013-34/article-19", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5" }, { "path": "article/19a", "kind": "article", "number": "19a", "heading": "Non-financial statement", "url": "https://openlegislation.uk/eu-directive-2013-34/article-19a", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5" }, { "path": "article/20", "kind": "article", "number": "20", "heading": "Corporate governance statement", "url": "https://openlegislation.uk/eu-directive-2013-34/article-20", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5" }, { "path": "chapter/6", "kind": "chapter", "number": "6", "heading": "CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/21", "kind": "article", "number": "21", "heading": "Scope of the consolidated financial statements and reports", "url": "https://openlegislation.uk/eu-directive-2013-34/article-21", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/22", "kind": "article", "number": "22", "heading": "The requirement to prepare consolidated financial statements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-22", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/23", "kind": "article", "number": "23", "heading": "Exemptions from consolidation", "url": "https://openlegislation.uk/eu-directive-2013-34/article-23", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/24", "kind": "article", "number": "24", "heading": "The preparation of consolidated financial statements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-24", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/25", "kind": "article", "number": "25", "heading": "Business combinations within a group", "url": "https://openlegislation.uk/eu-directive-2013-34/article-25", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/26", "kind": "article", "number": "26", "heading": "Proportional consolidation", "url": "https://openlegislation.uk/eu-directive-2013-34/article-26", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/27", "kind": "article", "number": "27", "heading": "Equity accounting of associated undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-27", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/28", "kind": "article", "number": "28", "heading": "The notes to the consolidated financial statements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-28", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/29", "kind": "article", "number": "29", "heading": "The consolidated management report", "url": "https://openlegislation.uk/eu-directive-2013-34/article-29", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "article/29a", "kind": "article", "number": "29a", "heading": "Consolidated non-financial statement", "url": "https://openlegislation.uk/eu-directive-2013-34/article-29a", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6" }, { "path": "chapter/7", "kind": "chapter", "number": "7", "heading": "PUBLICATION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/30", "kind": "article", "number": "30", "heading": "General publication requirement", "url": "https://openlegislation.uk/eu-directive-2013-34/article-30", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "article/31", "kind": "article", "number": "31", "heading": "Simplifications for small and medium-sized undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-31", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "article/32", "kind": "article", "number": "32", "heading": "Other publication requirements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-32", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "article/33", "kind": "article", "number": "33", "heading": "Responsibility and liability for drawing up and publishing the financial statements and the management report", "url": "https://openlegislation.uk/eu-directive-2013-34/article-33", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/7" }, { "path": "chapter/8", "kind": "chapter", "number": "8", "heading": "AUDITING", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/34", "kind": "article", "number": "34", "heading": "General requirement", "url": "https://openlegislation.uk/eu-directive-2013-34/article-34", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/8" }, { "path": "article/35", "kind": "article", "number": "35", "heading": "Amendment of Directive 2006/43/EC as regards the audit report", "url": "https://openlegislation.uk/eu-directive-2013-34/article-35", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/8" }, { "path": "chapter/9", "kind": "chapter", "number": "9", "heading": "PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/36", "kind": "article", "number": "36", "heading": "Exemptions for micro-undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-36", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "article/37", "kind": "article", "number": "37", "heading": "Exemption for subsidiary undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-37", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "article/38", "kind": "article", "number": "38", "heading": "Undertakings which are members having unlimited liability of other undertakings", "url": "https://openlegislation.uk/eu-directive-2013-34/article-38", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "article/39", "kind": "article", "number": "39", "heading": "Profit and loss account exemption for parent undertakings preparing consolidated financial statements", "url": "https://openlegislation.uk/eu-directive-2013-34/article-39", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "article/40", "kind": "article", "number": "40", "heading": "Restriction of exemptions for public-interest entities", "url": "https://openlegislation.uk/eu-directive-2013-34/article-40", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/9" }, { "path": "chapter/10", "kind": "chapter", "number": "10", "heading": "REPORT ON PAYMENTS TO GOVERNMENTS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/41", "kind": "article", "number": "41", "heading": "Definitions relating to reporting on payments to governments", "url": "https://openlegislation.uk/eu-directive-2013-34/article-41", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/42", "kind": "article", "number": "42", "heading": "Undertakings required to report on payments to governments", "url": "https://openlegislation.uk/eu-directive-2013-34/article-42", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/43", "kind": "article", "number": "43", "heading": "Content of the report", "url": "https://openlegislation.uk/eu-directive-2013-34/article-43", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/44", "kind": "article", "number": "44", "heading": "Consolidated report on payments to governments", "url": "https://openlegislation.uk/eu-directive-2013-34/article-44", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/45", "kind": "article", "number": "45", "heading": "Publication", "url": "https://openlegislation.uk/eu-directive-2013-34/article-45", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/46", "kind": "article", "number": "46", "heading": "Equivalence criteria", "url": "https://openlegislation.uk/eu-directive-2013-34/article-46", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/47", "kind": "article", "number": "47", "heading": "Application of equivalence criteria", "url": "https://openlegislation.uk/eu-directive-2013-34/article-47", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "article/48", "kind": "article", "number": "48", "heading": "Review", "url": "https://openlegislation.uk/eu-directive-2013-34/article-48", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/10" }, { "path": "chapter/11", "kind": "chapter", "number": "11", "heading": "FINAL PROVISIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/49", "kind": "article", "number": "49", "heading": "Exercise of delegated powers", "url": "https://openlegislation.uk/eu-directive-2013-34/article-49", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/50", "kind": "article", "number": "50", "heading": "Committee procedure", "url": "https://openlegislation.uk/eu-directive-2013-34/article-50", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/51", "kind": "article", "number": "51", "heading": "Penalties", "url": "https://openlegislation.uk/eu-directive-2013-34/article-51", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/52", "kind": "article", "number": "52", "heading": "Repeal of Directives 78/660/EEC and 83/349/EEC", "url": "https://openlegislation.uk/eu-directive-2013-34/article-52", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/53", "kind": "article", "number": "53", "heading": "Transposition", "url": "https://openlegislation.uk/eu-directive-2013-34/article-53", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/54", "kind": "article", "number": "54", "heading": "Entry into force", "url": "https://openlegislation.uk/eu-directive-2013-34/article-54", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/11" }, { "path": "article/55", "kind": "article", "number": "55", "heading": "Addressees", "url": 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