The compulsory disclosure provided for by Article 30(1)(g) shall be limited to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the Member State by which the company is governed in accordance with Directive 2006/43/EC of the European Parliament and of the Council 30 and Directive 2013/34/EU.
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New version applies from 31/07/2019 — introduced by Directive (EU) 2019/1023, Directive (EU) 2019/1151.
133 provisions change.
Later versions: 01/01/2020, 12/08/2022.
Article 31 changes in this version: compare with the current text.
Article 31 - Limits on the compulsory disclosure of accounting documents
- 30 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC ( OJ L 157, 9.6.2006, p. 87 ). ↩