# 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), Division A: Subscribed capital unpaid

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

of which there has been called
(unless national law provides that called-up capital is to be shown under ‘Capital and reserves’, in which case the part of the capital called but not yet paid shall appear as an asset either under A or under D (II) (5)).

---
Source: https://www.legislation.gov.uk/eudr/2013/34/annex/III/division/1/division/A (the official version)
Page: https://openlegislation.uk/eu-directive-2013-34/annex-III/division-1/division-A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.