{
  "url": "https://openlegislation.uk/eu-directive-2013-34/annex-I",
  "json_url": "https://openlegislation.uk/eu-directive-2013-34/annex-I.json",
  "legislation": "eudr/2013/34",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2013-34",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)",
  "text": "Belgium:\nla société anonyme/de naamloze vennootschap, la société en commandite par actions/de commanditaire vennootschap op aandelen, la société privée à responsabilité limitée/de besloten vennootschap met beperkte aansprakelijkheid, la société coopérative à responsabilité limitée/de coöperatieve vennootschap met beperkte aansprakelijkheid;\nBulgaria:\nакционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;\nthe Czech Republic:\nspolečnost s ručením omezeným, akciová společnost;\nDenmark:\naktieselskaber, kommanditaktieselskaber, anpartsselskaber;\nGermany:\ndie Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;\nEstonia:\naktsiaselts, osaühing;\nIreland:\npublic companies limited by shares or by guarantee, private companies limited by shares or by guarantee;\nGreece:\nη ανώνυμη εταιρία, η εταιρία περιορισμένης ευθύνης, η ετερόρρυθμη κατά μετοχές εταιρία;\nSpain:\nla sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;\nFrance:\nla société anonyme, la société en commandite par actions, la société à responsabilité limitée, la société par actions simplifiée;\nIn Croatia:\ndioničko društvo, društvo s ograničenom odgovornošću;\nItaly:\nla società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;\nCyprus:\nΔημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;\nLatvia:\nakciju sabiedrība, sabiedrība ar ierobežotu atbildību;\nLithuania:\nakcinės bendrovės, uždarosios akcinės bendrovės;\nLuxembourg:\nla société anonyme, la société en commandite par actions, la société à responsabilité limitée;\nHungary:\nrészvénytársaság, korlátolt felelősségű társaság;\nMalta:\nkumpanija pubblika —public limited liability company, kumpannija privata —private limited liability company,\nsoċjeta in akkomandita bil-kapital maqsum f'azzjonijiet —partnership en commandite with the capital divided into shares;\nthe Netherlands:\nde naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;\nAustria:\ndie Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;\nPoland:\nspółka akcyjna, spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna;\nPortugal:\na sociedade anónima, de responsabilidade limitada, a sociedade em comandita por ações, a sociedade por quotas de responsabilidade limitada;\nRomania:\nsocietate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni.\nSlovenia:\ndelniška družba, družba z omejeno odgovornostjo, komanditna delniška družba;\nSlovakia:\nakciová spoločnosť, spoločnosť s ručením obmedzeným;\nFinland:\nyksityinen osakeyhtiö/privat aktiebolag, julkinen osakeyhtiö/publikt aktiebolag;\nSweden:\naktiebolag;\nthe United Kingdom:\npublic companies limited by shares or by guarantee, private companies limited by shares or by guarantee",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2014/102/EU of 7 November 2014 adapting Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, by reason of the accession of the Republic of Croatia (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2013/34/annex/I",
    "retrieved_at": "2026-11-01T15:21:53.041084+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."
}