(11)

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

'group' means a parent undertaking and all its subsidiary undertakings;

Cited at article level by

DIRECTIVE (EU) 2017/828 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL… (EU) · DIRECTIVE (EU) 2019/2034 OF THE EUROPEAN PARLIAMENT AND OF THE… (EU) · DIRECTIVE 2014/65/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of… (EU) · Regulation (EU) 2022/2554 of the European Parliament and of the… (EU) · Regulation (EU) 2023/1114 of the European Parliament and of the… (EU) — sign in to see which provisions, and what they say.

← art_2__point_10__text_2 · All articles · art_2__point_11__text_1 →

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