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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 42 changes in this version: compare with the current text.
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Article 42 - Exemptions to provisions on disclosure of accounting documents for branches

Article 42
Exemptions to provisions on disclosure of accounting documents for branches

1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC 31.

2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.

  1. 31 Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents ( OJ L 44, 16.2.1989, p. 40 ). ↩
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