Article 8 › 3 — DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June…

Article 8 › 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

Point (a) of paragraph 1 shall apply only to the following liabilities: (a) liabilities held as part of a trading portfolio; and (b) derivative financial instruments.

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