{
  "url": "https://openlegislation.uk/eu-directive-2017-1132/article-42",
  "json_url": "https://openlegislation.uk/eu-directive-2017-1132/article-42.json",
  "legislation": "eudr/2017/1132",
  "legislation_title": "Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2017-1132",
  "path": "article/42",
  "kind": "article",
  "number": "42",
  "heading": "Exemptions to provisions on disclosure of accounting documents for branches",
  "text": "1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC.\n2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (OJ L 44, 16.2.1989, p. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2017/1132/article/42",
    "retrieved_at": "2026-11-01T15:21:32.484711+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."
}