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New version applies from 05/01/2023 — introduced by Corporate sustainability Reporting Directive.
25 provisions change.
Later versions: 09/01/2024, 28/05/2024, 18/03/2026, 30/01/2027.
Directive 2013/34/EU (IFRS)
11/12/2014 → 21/12/2021: 8 inserted · 1 removed · 73 amended · 0 moved · 0 renamed · 50 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
Recitals
- amended Recital 1
- removed Recital
- 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
Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
- amended Article 1 - Scope Chapter 1
- amended Article 2 - Definitions Chapter 1
- amended Article 3 - Categories of undertakings and groups Chapter 1
Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES
Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
Chapter 3 · 6 unchanged
Article 9 · Article 10 · Article 11 · Article 12 · Article 13 · Article 14
Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS
Chapter 4 · 4 unchanged
Chapter 5 - MANAGEMENT REPORT
- amended Article 20 - Corporate governance statement Chapter 5
Chapter 5 · 2 unchanged
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
- amended Article 23 - Exemptions from consolidation Chapter 6
Chapter 6 · 9 unchanged
Article 21 · Article 22 · Article 24 · Article 25 · Article 26 · Article 27 · Article 28 · Article 29 · Article 29a
Chapter 7 - PUBLICATION
Chapter 7 · 4 unchanged
Chapter 8 - AUDITING
Chapter 8 · 1 unchanged
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
- amended Article 36 - Exemptions for micro-undertakings Chapter 9
Chapter 9 · 4 unchanged
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS
- amended Article 41 - Definitions relating to reporting on payments to governments Chapter 10
Chapter 10 · 7 unchanged
Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 48
Chapter 10A - REPORT ON INCOME TAX INFORMATION inserted
- inserted Article 48a - Definitions relating to reporting on income tax information Chapter 10A
- inserted Article 48b - Undertakings and branches required to report on income tax information Chapter 10A
- inserted Article 48c - Content of the report on income tax information Chapter 10A
- inserted Article 48d - Publication and accessibility Chapter 10A
- inserted Article 48e - Responsibility for drawing up, publishing and making accessible the report on income tax information Chapter 10A
- inserted Article 48f - Statement by statutory auditor Chapter 10A
- inserted Article 48g - Commencement date for reporting on income tax information Chapter 10A
- inserted Article 48h - Review clause Chapter 10A
Chapter 11 - FINAL PROVISIONS
- amended Article 49 - Exercise of delegated powers Chapter 11
Chapter 11 · 6 unchanged
Article 50 · Article 51 · Article 52 · Article 53 · Article 54 · Article 55
Annexes
- 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