233. Where parent undertakings are required by competent authorities under Article 106(2) of …

Where parent undertakings are required by competent authorities under Article 106(2) of Directive 2013/36/EU to publish annually a description of their legal structure and governance and the organisational structure of the group of institutions, the information should include all entities within the group structure as defined in Directive 2013/34/EU⁴⁸ , by country.

⁴⁸ Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

1. Επισκόπηση

1.1 Παραπομπές

1.2 Εντοπισμένες απαιτήσεις

1.3 Σχετικά πρότυπα

2. Εντοπισμένες απαιτήσεις

3. Σχετικά πρότυπα

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