{
  "url": "https://openlegislation.uk/eu-directive-2014-26/annex/division-1",
  "json_url": "https://openlegislation.uk/eu-directive-2014-26/annex/division-1.json",
  "legislation": "eudr/2014/26",
  "legislation_title": "Directive 2014/26/EU of the European Parliament and of the Council of 26 February 2014 on collective management of copyright and related rights and multi-territorial licensing of rights in musical works for online use in the internal market (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2014-26",
  "path": "annex/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Information to be provided in the annual transparency report referred to in Article 22(2):",
  "text": "(a) financial statements comprising a balance-sheet or a statement of assets and liabilities, an income and expenditure account for the financial year and a cash-flow statement;\n(b) a report on the activities in the financial year;\n(c) information on refusals to grant a licence pursuant to Article 16(3);\n(d) a description of the legal and governance structure of the collective management organisation;\n(e) information on any entities directly or indirectly owned or controlled, wholly or in part, by the collective management organisation;\n(f) information on the total amount of remuneration paid to the persons referred in Article 9(3) and Article 10 in the previous year, and on other benefits granted to them;\n(g) the financial information referred to in point 2 of this Annex;\n(h) a special report on the use of any amounts deducted for the purposes of social, cultural and educational services, containing the information referred to in point 3 of this Annex.",
  "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/2014/26/annex/division/1",
    "retrieved_at": "2026-11-01T15:21:48.462749+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."
}