(ii)

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

for financial fixed assets carried at an amount in excess of their fair value: the book value and the fair value of either the individual assets or appropriate groupings of those individual assets, and the reasons for not reducing the book value, including the nature of the evidence underlying the assumption that the book value will be recovered;

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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.