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Directive 2013/34/EU (IFRS)

◷ New version from 30/01/2027 (not yet in force) · 3 changes · View as of 30/01/2027

Preamble
Recitals 58
Chapter 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3) 3
Chapter 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8) 5
Chapter 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14) 6
Chapter 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18) 4
Chapter 5 - MANAGEMENT REPORT (Article 19-20) 3
Chapter 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a) 10
Chapter 6A - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29ca) 2
Chapter 6B - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d) 1
Chapter 6C - DIGITAL SUPPORT MEASURES (Article 29e-29f) 2
Chapter 7 - PUBLICATION (Article 30-33a) 5
Chapter 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35) 2
Chapter 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40) 5
Chapter 9A - REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS (Article 40a-40d) 4
Chapter 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48) 8
Chapter 10A - REPORT ON INCOME TAX INFORMATION (Article 48a-48h) 8
Chapter 11 - TRANSITIONAL AND FINAL PROVISIONS (Article 48i-55) 8
Annexes 7
Amending acts 8

subsidiary undertaking

Defined in Article 2, Directive 2013/34/EU (IFRS)

Definitions over time (1)

05/12/2014 – today applies on 12/11/2026 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

For the purposes of this Directive, the following definitions shall apply:

‘subsidiary undertaking’ means an undertaking controlled by a parent undertaking, including any subsidiary undertaking of an ultimate parent undertaking;

Used in (110 places in 27 provisions on 12/11/2026)

Directive 2013/34/EU (IFRS) (110 in 27)

Recital 30 · Recital 31 · Recital 32 · Recital 33 · Article 1 · Article 2⁴ · Article 3³ · Article 17² · Article 19a¹³ · Article 21 · Article 22¹⁶ · Article 23⁷ · Article 24 · Article 28 · Article 29 · Article 29a¹⁴ · Article 33a² · Article 37⁶ · Article 40a¹² · Article 40c · Article 40d² · Article 44² · Article 48b⁸ · Article 48c² · Article 48d · Article 48e · Article 48i⁵