Defined terms — Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting
European Union · 52024XC06792 · 36 provisions
No defined terms have been extracted from this instrument yet. That is a limit of our reader rather than a statement that the act defines nothing: extraction reads the drafting constructions it has been taught, and coverage is uneven across legal traditions.