The annual financial statements of all undertakings to which this Directive applies should be published in accordance with Directive 2009/101/EC. It is, however, appropriate to provide that certain derogations may be granted in this area for small and medium-sized undertakings.
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New version applies from 21/12/2021 — introduced by Directive (EU) 2021/2101.
82 provisions change.
Later versions: 05/01/2023, 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Recital 38 changes in this version: compare with the current text.