Article 42 — Exemptions to provisions on disclosure of accounting documents for branches — DIRECTIVE (EU) 2017/1132 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14…

Article 42 — Exemptions to provisions on disclosure of accounting documents for branches

DIRECTIVE (EU) 2017/1132 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance) · European Union

1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC (31). 2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.

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