+CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
---+Article 36 Exemptions for micro-undertakings
------+Article 36 1.
------+Article 36 2.
------+Article 36 3.
------+Article 36 4.
------+Article 36 5.
------+Article 36 6.
------+Article 36 7.
------+Article 36 8.
------+Article 36 9.
---+Article 37 Exemption for subsidiary undertakings
---+Article 38 Undertakings which are members having unlimited liability of other undertakings
------+Article 38 1.
------+Article 38 2.
------+Article 38 3.
---+Article 39 Profit and loss account exemption for parent undertakings preparing consolidated financial statements
---+Article 40 Restriction of exemptions for public-interest entities

CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS

CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS

1. Visão geral

,
Article 36 Exemptions for micro-undertakings
Article 37 Exemption for subsidiary undertakings

Article 37

Exemption for subsidiary undertakings

Notwithstanding the provisions of Directives 2009/101/EC and 2012/30/EU, a Member State shall not be required to apply the provisions of this Directive concerning the content, auditing and publication of the annual financial statements and the management report to undertakings governed by their national laws which are subsidiary undertakings, where the following conditions are fulfilled:

(1) 

the parent undertaking is subject to the laws of a Member State;

(2) 

all shareholders or members of the subsidiary undertaking have, in respect of each financial year in which the exemption is applied, declared their agreement to the exemption from such obligation;

(3) 

the parent undertaking has declared that it guarantees the commitments entered into by the subsidiary undertaking;

(4) 

the declarations referred to in points (2) and (3) of this Article are published by the subsidiary undertaking as laid down by the laws of the Member State in accordance with Chapter 2 of Directive 2009/101/EC;

(5) 

the subsidiary undertaking is included in the consolidated financial statements drawn up by the parent undertaking in accordance with this Directive;

(6) 

the exemption is disclosed in the notes to the consolidated financial statements drawn up by the parent undertaking; and

(7) 

the consolidated financial statements referred to in point (5) of this Article, the consolidated management report, and the audit report are published for the subsidiary undertaking as laid down by the laws of the Member State in accordance with Chapter 2 of Directive 2009/101/EC.
Article 38 Undertakings which are members having unlimited liability of other undertakings
Article 39 Profit and loss account exemption for parent undertakings preparing consolidated financial statements

Article 39

Profit and loss account exemption for parent undertakings preparing consolidated financial statements

A Member State shall not be required to apply the provisions of this Directive concerning the auditing and publication of the profit and loss account to undertakings governed by its national laws which are parent undertakings, provided that the following conditions are fulfilled:

(1) 

the parent undertaking draws up consolidated financial statements in accordance with this Directive and is included in those consolidated financial statements;

(2) 

the exemption is disclosed in the notes to the annual financial statements of the parent undertaking;

(3) 

the exemption is disclosed in the notes to the consolidated financial statements drawn up by the parent undertaking; and

(4) 

the profit or loss of the parent undertaking, determined in accordance with this Directive, is shown in its balance sheet.
Article 40 Restriction of exemptions for public-interest entities

Article 40

Restriction of exemptions for public-interest entities

Unless expressly provided for in this Directive, Member States shall not make the simplifications and exemptions set out in this Directive available to public-interest entities. A public-interest entity shall be treated as a large undertaking regardless of its net turnover, balance sheet total or average number of employees during the financial year.

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos

3. Normas relacionadas

Normas