# 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), Division 1: Information to be provided in the annual transparency report referred to in Article 22(2):

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

(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;
(b) a report on the activities in the financial year;
(c) information on refusals to grant a licence pursuant to Article 16(3);
(d) a description of the legal and governance structure of the collective management organisation;
(e) information on any entities directly or indirectly owned or controlled, wholly or in part, by the collective management organisation;
(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;
(g) the financial information referred to in point 2 of this Annex;
(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.

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Source: https://www.legislation.gov.uk/eudr/2014/26/annex/division/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2014-26/annex/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.