(17)

the following article is inserted: ‘Article 14a Documents and information to be disclosed by partnerships Member States shall take the measures required to ensure compulsory disclosure by the types of partnerships listed in Annex IIB of at least the following documents and information: ; the name of the partnership; the legal form of the partnership; the registered office, or equivalent, of the partnership; the registration number of the partnership; the maximum amount of liability or of the contribution of each limited partner, where that information is recorded in the national register; the instrument of constitution, and the statutes if they are contained in a separate instrument, where the filing of those documents with the register is required by national law; any amendments to the instruments referred to in point (f), including any extension of the duration of the partnership where its duration is limited; after every amendment of the instrument of constitution or of the statutes referred to in point (f), the complete text of the instrument or statutes as amended to date; the particulars of the partners, directors or other statutory representatives who are authorised to represent the partnership in dealings with third parties and in legal proceedings, and information as to whether those persons are authorised to represent the partnership alone or are required to act jointly, or, if not applicable, information about the nature and scope of the authorisation of the partners, directors or other representatives to represent the partnership and their particulars; where different from point (i), the particulars of the general partners and, in the case of limited partnerships, particulars of the limited partners, where particulars of the latter are made publicly available in the national register; the accounting documents for each financial year which are required to be published in accordance with Directives 86/635/EEC, 91/674/EEC and 2013/34/EU; the winding-up of the partnership, where that information is recorded in the national register; any declaration of nullity of the partnership by the courts, where that information is recorded in the national register; the particulars of the liquidators and their respective powers, where that information is recorded in the national register, unless such powers are expressly and exclusively derived from law or from the statutes of the partnership; any termination of a liquidation and, in Member States where striking off the register entails legal consequences, the fact of any such striking off, where that information is recorded in the national register.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.