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◷ New version from 30/01/2027 (not yet in force) · 3 changes · View as of 30/01/2027

Preamble
Recitals 58
Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3) 3
Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8) 5
Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14) 6
Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18) 4
Chapter 5 - MANAGEMENT REPORT (Article 19-20) 2
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29) 9
Chapter 7 - PUBLICATION (Article 30-33) 4
Chapter 8 - AUDITING (Article 34-35) 2
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40) 5
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48) 8
Chapter 11 - FINAL PROVISIONS (Article 49-55) 7
Annexes 7
- Annex I
- Annex II
- Annex III
- Annex IV
- Annex V
- Annex VI
- Annex VII
Amending acts 8

Article 52 - Repeal of Directives 78/660/EEC and 83/349/EEC

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Article 52

Repeal of Directives 78/660/EEC and 83/349/EEC

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Directives 78/660/EEC and 83/349/EEC are repealed.

References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table in Annex VII.

Official text · the act as published Open full page ↗

Metadata

✓ In force

↻ Amendments (0)

1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

05/01/2023 current no text change by Corporate sustainability Reporting Directive
19/07/2013 first version in the database