(d)

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

the notes to the annual financial statements of the exempted undertaking disclose the following: the name and registered office of the parent undertaking that draws up the consolidated financial statements referred to in point (a), and the exemption from the obligation to draw up consolidated financial statements and a consolidated management report.

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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.