art_31__para_2__point_a__point_iii__text_1

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

delle informazioni richieste tra parentesi alle voci D II all’interno dell’“Attivo” e C all’interno di “Patrimonio netto e passività” dell'allegato III, ma in modo globale per tutte le voci in questione e distintamente per le voci D II 2 e 3 all’interno dell’“Attivo” e per le voci C 1, 2, 6, 7 e 9 all’interno di “Patrimonio netto e passività”;

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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.