Imported: Bilanzrichtlinie 2013/34/EU (CELEX:02013L0034-20260318)

• Document: Bilanzrichtlinie 2013/34/EU (https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02013L0034-20260318)
• Version: CELEX:02013L0034-20260318
• Project: EULAW
• Import: #5712, 25.10.2026 05:35, eulaw

The document was not there yet and was created with 366 sections, including language, labels and the link to the source.

Outline

• CHAPTER 1 SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS – 23 sections
• CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES – 31 sections
• CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT – 30 sections
• CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS – 13 sections
• CHAPTER 5 MANAGEMENT REPORT – 21 sections
• CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS – 75 sections
• CHAPTER 6a SUSTAINABILITY REPORTING STANDARDS – 12 sections
• CHAPTER 6b SINGLE ELECTRONIC REPORTING FORMAT – 4 sections
• CHAPTER 6c DIGITAL SUPPORT MEASURES – 3 sections
• CHAPTER 7 PUBLICATION – 21 sections
• CHAPTER 8 AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING – 13 sections
• CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS – 18 sections
• CHAPTER 9a REPORTING CONCERNING THIRD-COUNTRY UNDERTAKINGS – 11 sections
• CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS – 24 sections
• CHAPTER 10a REPORT ON INCOME TAX INFORMATION – 34 sections
• CHAPTER 11 TRANSITIONAL AND FINAL PROVISIONS – 25 sections
• ANNEX I – 1 sections
• ANNEX II – 1 sections
• ANNEX III – 1 sections
• ANNEX IV – 1 sections
• ANNEX V – 1 sections
• ANNEX VI – 1 sections
• ANNEX VII – 1 sections

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