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Article 38 › 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

Member States shall not be required to apply the requirements of this Directive to the undertaking concerned where: (a) the financial statements of the undertaking concerned are drawn up, audited and published in accordance with the provisions of this Directive by an undertaking which: (i) is a member having unlimited liability of that undertaking concerned, and (ii) is governed by the laws of another Member State; (b) the undertaking concerned is included in consolidated financial statements drawn up, audited and published in accordance with this Directive by: (i) a member having unlimited liability, or (ii) where the undertaking concerned is included in the consolidated financial statements of a larger body of undertakings drawn up, audited and published in conformity with this Directive, a parent undertaking governed by the laws of a Member State. This exemption shall be disclosed in the notes to the consolidated financial statements.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27