What changes on 21/12/2021

The text in force from 11/12/2014 compared with the text from 21/12/2021, which includes the changes made by Directive (EU) 2021/2101.

Read the act as of 21/12/2021 · other versions: 05/12/2014 · 11/12/2014 · 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 5

• amended Article 20 - Corporate governance statement

Chapter 6

• amended Article 23 - Exemptions from consolidation

Chapter 8

• amended Article 35 - Amendment of Directive 2006/43/EC as regards the audit report

Chapter 9

• amended Article 36 - Exemptions for micro-undertakings

Chapter 10

• amended Article 41 - Definitions relating to reporting on payments to governments

Chapter 10A

• inserted Article 48a - Definitions relating to reporting on income tax information
• inserted Article 48b - Undertakings and branches required to report on income tax information
• inserted Article 48c - Content of the report on income tax information
• inserted Article 48d - Publication and accessibility
• inserted Article 48e - Responsibility for drawing up, publishing and making accessible the report on income tax information
• inserted Article 48f - Statement by statutory auditor
• inserted Article 48g - Commencement date for reporting on income tax information
• inserted Article 48h - Review clause

Chapter 11

• amended Article 49 - Exercise of delegated powers

Outside any heading

• 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
• deleted Recital last in force on the version of 11/12/2014