210. Where parent undertakings are required by competent authorities under Article 44 of Directive …

Where parent undertakings are required by competent authorities under Article 44 of Directive (EU) 2019/2034 to publish annually a description of their legal structure and governance and the organisational structure of the group of investment firms, the information should include all entities within the group structure as defined in Directive (EU) 2013/34³⁶ , by country.

³⁶ 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. Overview

1.1 References

• Article 44 Publication requirements

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/