Recital 21

(21) Groups of companies can have a complex structure. Therefore, a visual representation of the group structure based on the chain of control, made available through the system of interconnection of registers, would provide a user-friendly, easily accessible and comprehensive overview of the group of companies and facilitate a better understanding of its method of operation. Preparing such a visual representation would require information about the position of each subsidiary in the group structure, which in turn would necessitate having more detailed information about the organisation of the group of companies. Although under this Directive such visual representation of group structures is not required, Member States are, nevertheless, encouraged to provide for such visual representations and to make them publicly available. Therefore, the need for visual representations of group structures should be further assessed, in consultation with the relevant stakeholders, as part of the future evaluation of this Directive.

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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.