What changes on 05/12/2014
The text in force from 19/07/2013 compared with the text from 05/12/2014, which includes the changes made by Directive 2014/95/EU (NFRD).
3 inserted
110 amended
0 deleted
0 moved
Read the act as of 05/12/2014 · other versions: 11/12/2014 · 21/12/2021 · 05/01/2023 · 09/01/2024 · 28/05/2024 · 18/03/2026 · 30/01/2027
Chapter 1
- amended Article 1 - Scope
- amended Article 2 - Definitions
- amended Article 3 - Categories of undertakings and groups
Chapter 2
- amended Article 4 - General provisions
- amended Article 6 - General financial reporting principles
- amended Article 7 - Alternative measurement basis of fixed assets at revalued amounts
- amended Article 8 - Alternative measurement basis of fair value
Chapter 3
- amended Article 9 - General provisions concerning the balance sheet and the profit and loss account
- amended Article 12 - Special provisions relating to certain balance sheet items
- amended Article 13 - Presentation of the profit and loss account
- amended Article 14 - Simplifications for small and medium-sized undertakings
Chapter 4
- amended Article 16 - Content of the notes to the financial statements relating to all undertakings
- amended Article 17 - Additional disclosures for medium-sized and large undertakings and public-interest entities
- amended Article 18 - Additional disclosures for large undertakings and public-interest entities
Chapter 5
- inserted Article 19a - Non-financial statement
- amended Article 19 - Contents of the management report
- amended Article 20 - Corporate governance statement
Chapter 6
- inserted Article 29a - Consolidated non-financial statement
- amended Article 22 - The requirement to prepare consolidated financial statements
- amended Article 23 - Exemptions from consolidation
- amended Article 24 - The preparation of consolidated financial statements
- amended Article 25 - Business combinations within a group
- amended Article 26 - Proportional consolidation
- amended Article 27 - Equity accounting of associated undertakings
- amended Article 28 - The notes to the consolidated financial statements
- amended Article 29 - The consolidated management report
Chapter 7
- amended Article 30 - General publication requirement
- amended Article 31 - Simplifications for small and medium-sized undertakings
- amended Article 32 - Other publication requirements
- amended Article 33 - Responsibility and liability for drawing up and publishing the financial statements and the management report
Chapter 8
- amended Article 34 - General requirement
- amended Article 35 - Amendment of Directive 2006/43/EC as regards the audit report
Chapter 9
- amended Article 36 - Exemptions for micro-undertakings
- amended Article 37 - Exemption for subsidiary undertakings
- amended Article 38 - Undertakings which are members having unlimited liability of other undertakings
- amended Article 39 - Profit and loss account exemption for parent undertakings preparing consolidated financial statements
Chapter 10
- amended Article 41 - Definitions relating to reporting on payments to governments
- amended Article 42 - Undertakings required to report on payments to governments
- amended Article 43 - Content of the report
- amended Article 44 - Consolidated report on payments to governments
- amended Article 45 - Publication
- amended Article 46 - Equivalence criteria
- amended Article 48 - Review
Chapter 11
- amended Article 49 - Exercise of delegated powers
- amended Article 50 - Committee procedure
- amended Article 53 - Transposition
Outside any heading
- inserted Recital
- amended Recital 1
- amended Recital 2
- amended Recital 3
- amended Recital 4
- amended Recital 5
- amended Recital 6
- amended Recital 7
- amended Recital 8
- amended Recital 9
- amended Recital 10
- amended Recital 11
- amended Recital 12
- amended Recital 13
- amended Recital 14
- amended Recital 15
- amended Recital 16
- amended Recital 17
- amended Recital 18
- amended Recital 19
- amended Recital 20
- amended Recital 21
- amended Recital 22
- amended Recital 23
- amended Recital 24
- amended Recital 25
- amended Recital 26
- amended Recital 27
- amended Recital 28
- amended Recital 29
- amended Recital 30
- amended Recital 31
- amended Recital 32
- amended Recital 33
- amended Recital 34
- amended Recital 35
- amended Recital 36
- amended Recital 37
- amended Recital 38
- amended Recital 39
- amended Recital 40
- amended Recital 41
- amended Recital 42
- amended Recital 43
- amended Recital 44
- amended Recital 45
- amended Recital 46
- amended Recital 47
- amended Recital 48
- amended Recital 49
- amended Recital 50
- amended Recital 51
- amended Recital 52
- amended Recital 53
- amended Recital 54
- amended Recital 55
- amended Recital 56
- amended Recital 57
- amended Recital 58
- amended Preamble
- amended Annex I - TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
- amended Annex II - TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
- amended Annex III - HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
- amended Annex IV - VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
- amended Annex V - LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
- amended Annex VI - LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
- amended Annex VII
11 provisions renumbered in position only (no text change)
Article 5 · Article 10 · Article 11 · Article 15 · Article 21 · Article 40 · Article 47 · Article 51 · Article 52 · Article 54 · Article 55