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Preamble
Recitals 9
Section 1 - Conditions for the preparation of consolidated accounts (Article 1-15) 14
Section 2 - The preparation of consolidated accounts (Article 16-35) 20
Section 3 - The consolidated annual report (Article 36) 1
Section 3A - Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report (Article 36a-36b) 2
- Article 36a
- Article 36b
Section 4 - The auditing of consolidated accounts (Article 37) 1
Section 5 - The publication of consolidated accounts (Article 38-38a) 2
Section 6 - Transitional and final provisions (Article 39-51) 14
Amending acts 12

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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 64 provisions change. Article 36b is deleted from 19/07/2013.

View as of 19/07/2013 What changes

Article 36b

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Article 36b

Member States shall ensure that their laws, regulations and administrative provisions on liability apply to the members of the administrative, management and supervisory bodies referred to in Article 36a, at least towards the undertaking drawing up the consolidated accounts, for breach of the duty referred to in Article 36a.

Official text · consolidated version 16/07/2009 (no longer in force) Open full page ↗