Article 27 IFD — Country‐by‐country reporting

Article 27 — Country‐by‐country reporting

IFD

DIRECTIVE (EU) 2019/2034 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 November 2019 on the prudential supervision of investment firms and amending Directives 2002/87/EC, 2009/65/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU and 2014/65/EU (Text with EEA relevance) · European Union

1. Member States shall require investment firms that have a branch or subsidiary that is a financial institution as defined in point (26) of Article 4(1) of Regulation (EU) No 575/2013 in a Member State or in a third country other than that in which the authorisation of the investment firm was granted to disclose the following information by Member State and third country on an annual basis: (a) the name, nature of activities and location of any subsidiaries and branches; (b) turnover; (c) the number of employees on a full time equivalent basis; (d) profit or loss before tax; (e) tax on profit or loss; (f) the public subsidies received. 2. The information referred to in paragraph 1 of this Article shall be audited in accordance with Directive 2006/43/EC and, where possible, shall be annexed to the annual financial statements or, where applicable, to the consolidated financial statements of that investment firm.

← 4 · All articles · 1 →

Source: EUR-Lex CELLAR · retrieved 2026-09-05