anx_IV__cpt_1__cpt_1__text_2

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

(a meno che la legislazione nazionale non preveda che il capitale richiamato sia iscritto al punto L, nel qual caso la parte di capitale richiamata, ma non ancora versata, deve figurare al punto A ovvero al punto D II 5).

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.