lexiara

Recital 19

Directive (EU) 2025/25 of the European Parliament and of the Council of 19 December 2024 amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law (Text with EEA relevance) · European Union

(19) Although information about groups of companies that need to prepare consolidated financial statements under Directive 2013/34/EU is included in those statements, there is a need to facilitate the public accessibility of such information. Financial statements are often only available for a fee, and stakeholders need to know about the existence of a group of companies, and about how to find and how to interpret that information in the consolidated financial statements. Publicly available information about groups of companies through the system of interconnection of registers guarantees enhanced transparency and easy access to that information. Availability of that information through the system of interconnection of registers would also make it possible to automatically link a company to other companies that are part of the same group of companies, thanks to their EUID, and to provide access to further information about each company within a group of companies.

· All articles ·

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