# 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), Article 42: Exemptions to provisions on disclosure of accounting documents for branches

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

1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC.
2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.

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Source: https://www.legislation.gov.uk/eudr/2017/1132/article/42 (the official version)
Page: https://openlegislation.uk/eu-directive-2017-1132/article-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.