undertaking active in the extractive industry
Defined in Article 41, Directive 2013/34/EU (IFRS)
Definitions over time (5)
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For the purpose of this Chapter, the following definitions shall apply:
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (^{33});
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09/01/2024 – 18/03/2026 Article 41, Directive 2013/34/EU (IFRS) Scope: Chapter 10
For the purpose of this Chapter, the following definitions shall apply:
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (^{32});
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05/01/2023 – 09/01/2024 Article 41, Directive 2013/34/EU (IFRS) Scope: Chapter 10
For the purpose of this Chapter, the following definitions shall apply:
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (^{31});
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21/12/2021 – 05/01/2023 Article 41, Directive 2013/34/EU (IFRS) Scope: Chapter 10
For the purpose of this Chapter, the following definitions shall apply:
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (^{9});
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05/12/2014 – 21/12/2021 Article 41, Directive 2013/34/EU (IFRS) Scope: Chapter 10
For the purpose of this Chapter, the following definitions shall apply:
‘undertaking active in the extractive industry’ means an undertaking with any activity involving the exploration, prospection, discovery, development, and extraction of minerals, oil, natural gas deposits or other materials, within the economic activities listed in Section B, Divisions 05 to 08 of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (^{20});