+Article 27 Country‐by‐country reporting
---+Article 27 1.
---+Article 27 2.

Article 27 Country‐by‐country reporting

1. Panoramica

,
Article 27 1.

Member States shall require investment firms that have a branch or subsidiary that is a financial institution as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013 in a Member State or in a third country other than that in which the authorisation of the investment firm was granted to disclose the following information by Member State and third country on an annual basis:

(a) 

the name, nature of activities and location of any subsidiaries and branches;

(b) 

turnover;

(c) 

the number of employees on a full time equivalent basis;

(d) 

profit or loss before tax;

(e) 

tax on profit or loss;

(f) 

the public subsidies received.
Article 27 2.
The information referred to in paragraph 1 of this Article shall be audited in accordance with Directive 2006/43/EC and, where possible, shall be annexed to the annual financial statements or, where applicable, to the consolidated financial statements of that investment firm.

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard