lexiara

Article 46 › 3

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 criteria identified by the Commission in accordance with paragraph 2 shall: (a) include the following: (i) target undertakings, (ii) target recipients of payments, (iii) payments captured, (iv) attribution of payments captured, (v) breakdown of payments captured, (vi) triggers for reporting on a consolidated basis, (vii) reporting medium, (viii) frequency of reporting, and (ix) anti-evasion measures; (b) otherwise be limited to criteria which facilitate a direct comparison of third-country reporting requirements with the requirements of this Chapter.

· All articles ·

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