# 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 2: Concessions, patents, licences, trade marks and similar rights and assets, if they were:

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

(a) acquired for valuable consideration and need not be shown under C (I) (3); or
(b) created by the undertaking itself, in so far as national law permits their being shown as assets.

---
Source: https://www.legislation.gov.uk/eudr/2013/34/annex/IV/division/C/division/I/division/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2013-34/annex-IV/division-C/division-I/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.