{
  "url": "https://openlegislation.uk/eu-directive-2019-2034/article-27",
  "json_url": "https://openlegislation.uk/eu-directive-2019-2034/article-27.json",
  "legislation": "eudr/2019/2034",
  "legislation_title": "Directive (EU) 2019/2034 of the European Parliament and of the Council of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2019-2034",
  "path": "article/27",
  "kind": "article",
  "number": "27",
  "heading": "Country‐by‐country reporting",
  "text": "1. Member States shall require investment firms that have a branch or subsidiary that is a financial institution as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013 in a Member State or in a third country other than that in which the authorisation of the investment firm was granted to disclose the following information by Member State and third country on an annual basis:\n(a) the name, nature of activities and location of any subsidiaries and branches;\n(b) turnover;\n(c) the number of employees on a full time equivalent basis;\n(d) profit or loss before tax;\n(e) tax on profit or loss;\n(f) the public subsidies received.\n2. The information referred to in paragraph 1 of this Article shall be audited in accordance with Directive 2006/43/EC and, where possible, shall be annexed to the annual financial statements or, where applicable, to the consolidated financial statements of that investment firm.",
  "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/2019/2034/article/27",
    "retrieved_at": "2026-11-01T15:21:24.905072+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."
}