{
  "url": "https://openlegislation.uk/eu-directive-2014-102/article-1",
  "json_url": "https://openlegislation.uk/eu-directive-2014-102/article-1.json",
  "legislation": "eudr/2014/102",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2014-102",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Directive 2013/34/EU is amended as set out in the Annex to this Directive.",
  "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/2014/102/article/1",
    "retrieved_at": "2026-11-01T15:21:40.772394+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."
}