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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

payment

Defined in Article 41, Directive 2013/34/EU (IFRS)

Definitions over time (1)

05/12/2014 – today applies on 12/11/2026 Article 41, Directive 2013/34/EU (IFRS) Scope: Chapter 10

For the purpose of this Chapter, the following definitions shall apply:

‘payment’ means an amount paid, whether in money or in kind, for activities, as described in points 1 and 2, of the following types: production entitlements; taxes levied on the income, production or profits of companies, excluding taxes levied on consumption such as value added taxes, personal income taxes or sales taxes; royalties; dividends; signature, discovery and production bonuses; licence fees, rental fees, entry fees and other considerations for licences and/or concessions; and payments for infrastructure improvements.

Used in (31 places in 7 provisions on 12/11/2026)

Directive 2013/34/EU (IFRS) (31 in 7)

Article 41³ · Article 42³ · Article 43¹³ · Article 44⁴ · Article 45² · Article 46⁴ · Article 48²