{
  "url": "https://openlegislation.uk/eu-directive-2013-34/annex-IV/division-A",
  "json_url": "https://openlegislation.uk/eu-directive-2013-34/annex-IV/division-A.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/IV/division/A",
  "kind": "division",
  "number": "A",
  "heading": "Subscribed capital unpaid",
  "text": "of which there has been called\n(unless national law provides that called-up capital is to be shown under L, in which case the part of the capital called but not yet paid must appear either under A or under D (II) (5).)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2013/34/annex/IV/division/A",
    "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."
}