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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

participating interest

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

Definitions over time (1)

05/12/2014 – today applies on 10/11/2026 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

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

‘participating interest’ means rights in the capital of other undertakings, whether or not represented by certificates, which, by creating a durable link with those undertakings, are intended to contribute to the activities of the undertaking which holds those rights. The holding of part of the capital of another undertaking is presumed to constitute a participating interest where it exceeds a percentage threshold fixed by the Member States which is lower than or equal to 20 %;

Used in (33 places in 12 provisions on 10/11/2026)

Directive 2013/34/EU (IFRS) (33 in 12)

Recital 29 · Recital 37 · Article 2³ · Article 9⁴ · Article 17⁵ · Article 27⁶ · Article 28 · Article 48c · Annex III⁴ · Annex IV⁵ · Annex V · Annex VI