ntr84-C_202406792EN.000101-E0085

Commission Notice on the interpretation of certain legal provisions in Directive 2013/34/EU (Accounting Directive), Directive 2006/43/EC (Audit Directive), Regulation (EU) No 537/2014 (Audit Regulation), Directive 2004/109/EC (Transparency Directive), Delegated Regulation (EU) 2023/2772 (first set of European Sustainability Reporting Standards, ‘first ESRS delegated act’), and Regulation (EU) 2019/2088 (Sustainable Finance Disclosures Regulation, ‘SFDR’) as regards sustainability reporting · European Union

(84) Article 1(4) Accounting Directive: ‘ The coordination measures prescribed by Articles 19a, 29a and 29d shall not apply to financial products listed in points (b) [i.e. UICTS] and (f) [i.e. AIFs] of point (12) of Article 2 of Regulation (EU) 2019/2088 of the European Parliament and of the Council [i.e. SFDR]’.

All articles

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.