+Article 89 Country-by-country reporting
---+Article 89 1.
---+Article 89 2.
---+Article 89 3.
---+Article 89 4.
---+Article 89 5.
---+Article 89 6.

Article 89 Country-by-country reporting

1. Forbhreathnú

,
Article 89 1.

From 1 January 2015 Member States shall require each institution to disclose annually, specifying, by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year:

(a) 

name(s), nature of activities and geographical location;

(b) 

turnover;

(c) 

number of employees on a full time equivalent basis;

(d) 

profit or loss before tax;

(e) 

tax on profit or loss;

(f) 

public subsidies received.
Article 89 2.
Notwithstanding paragraph 1, Member States shall require institutions to disclose the information referred to in paragraph 1(a), (b) and (c) for the first time on 1 July 2014.
Article 89 3.
By 1 July 2014, all global systemically important institutions authorised within the Union, as identified internationally, shall submit to the Commission the information referred to in paragraph 1(d), (e) and (f) on a confidential basis. The Commission, after consulting EBA, EIOPA and ESMA, as appropriate, shall conduct a general assessment as regards potential negative economic consequences of the public disclosure of such information, including the impact on competitiveness, investment and credit availability and the stability of the financial system. The Commission shall submit its report to the European Parliament and to the Council by 31 December 2014.

In the event that the Commission report identifies significant negative effects, the Commission shall consider making an appropriate legislative proposal for an amendment of the disclosure obligations set out in paragraph 1 and may, in accordance with point (h) of Article 145, decide to defer those obligations. The Commission shall review the necessity to extend deferral annually.
Article 89 4.
The information referred to in paragraph 1 shall be audited in accordance with Directive 2006/43/EC and shall be published, where possible, as an annex to the annual financial statements or, where applicable, to the consolidated financial statements of the institution concerned.
Article 89 5.
To the extent that future Union legislative acts for disclosure obligations go beyond those laid down in this Article, this Article shall cease to apply and shall be deleted accordingly.
Article 89 6.
Faoin 1 Eanáir 2021, athbhreithneoidh an Coimisiún, ar dhul i gcomhairle le ÚBE, UAPGE agus ÚEUM dó, cé acu is leor nó nach leor an fhaisnéis dá dtagraítear i bpointí (a) go (f) de mhír 1, agus na measúnuithe tionchair, comhaontuithe idirnáisiúnta agus forbairtí reachtacha a rinneadh go nuige seo san Aontas á gcur san áireamh, agus cé acu an fhéadfar nó nach bhféadfar tuilleadh ceanglas faisnéise a chur le mír 1.

Faoin 30 Meitheamh 2021, bunaithe ar an gcomhairliúchán a rinneadh le ÚBE, UAPGE agus ÚEUM, cuirfidh an Coimisiún tuarascáil chuig Parlaimint na hEorpa agus chuig an gComhairle, maidir leis an measúnú dá dtagraítear sa mhír seo agus, i gcás inarb iomchuí, cuirfidh sé togra reachtach faoi bhráid Pharlaimint na hEorpa agus na Comhairle.

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin
  • Builddate: 11.07.2026 00:00:00 -Doknr: CELEX:32013L0036
  • EULAW -

    EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.

    DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.