Chwilio Deddfwriaeth

Chwiliad Uwch

Directive 2013/34/EU of the European Parliament and of the CouncilDangos y teitl llawn

Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)

Help about what version

Pa Fersiwn

Rhagor o Adnoddau

PDF o Fersiynau Diwygiedig

Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE

Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3

Status:

EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

  1. Introductory Text

  2. CHAPTER 1 SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS

    1. Article 1.Scope

    2. Article 2.Definitions

    3. Article 3.Categories of undertakings and groups

  3. CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES

    1. Article 4.General provisions

    2. Article 5.General disclosure

    3. Article 6.General financial reporting principles

    4. Article 7.Alternative measurement basis of fixed assets at revalued amounts

    5. Article 8.Alternative measurement basis of fair value

  4. CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

    1. Article 9.General provisions concerning the balance sheet and the profit and loss account

    2. Article 10.Presentation of the balance sheet

    3. Article 11.Alternative presentation of the balance sheet

    4. Article 12.Special provisions relating to certain balance sheet items

    5. Article 13.Presentation of the profit and loss account

    6. Article 14.Simplifications for small and medium-sized undertakings

  5. CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS

    1. Article 15.General provisions concerning the notes to the financial statements

    2. Article 16.Content of the notes to the financial statements relating to all undertakings

    3. Article 17.Additional disclosures for medium-sized and large undertakings and public-interest entities

    4. Article 18.Additional disclosures for large undertakings and public-interest entities

  6. CHAPTER 5 MANAGEMENT REPORT

    1. Article 19.Contents of the management report

    2. Article 19a. Non-financial statement

    3. Article 20.Corporate governance statement

  7. CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS

    1. Article 21.Scope of the consolidated financial statements and reports

    2. Article 22.The requirement to prepare consolidated financial statements

    3. Article 23.Exemptions from consolidation

    4. Article 24.The preparation of consolidated financial statements

    5. Article 25.Business combinations within a group

    6. Article 26.Proportional consolidation

    7. Article 27.Equity accounting of associated undertakings

    8. Article 28.The notes to the consolidated financial statements

    9. Article 29.The consolidated management report

    10. Article 29a. Consolidated non-financial statement

  8. CHAPTER 7 PUBLICATION

    1. Article 30.General publication requirement

    2. Article 31.Simplifications for small and medium-sized undertakings

    3. Article 32.Other publication requirements

    4. Article 33.Responsibility and liability for drawing up and publishing the financial statements and the management report

  9. CHAPTER 8 AUDITING

    1. Article 34.General requirement

    2. Article 35.Amendment of Directive 2006/43/EC as regards the audit report

  10. CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS

    1. Article 36.Exemptions for micro-undertakings

    2. Article 37.Exemption for subsidiary undertakings

    3. Article 38.Undertakings which are members having unlimited liability of other undertakings

    4. Article 39.Profit and loss account exemption for parent undertakings preparing consolidated financial statements

    5. Article 40.Restriction of exemptions for public-interest entities

  11. CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS

    1. Article 41.Definitions relating to reporting on payments to governments

    2. Article 42.Undertakings required to report on payments to governments

    3. Article 43.Content of the report

    4. Article 44.Consolidated report on payments to governments

    5. Article 45.Publication

    6. Article 46.Equivalence criteria

    7. Article 47.Application of equivalence criteria

    8. Article 48.Review

  12. CHAPTER 11 FINAL PROVISIONS

    1. Article 49.Exercise of delegated powers

    2. Article 50.Committee procedure

    3. Article 51.Penalties

    4. Article 52.Repeal of Directives 78/660/EEC and 83/349/EEC

    5. Article 53.Transposition

    6. Article 54.Entry into force

    7. Article 55.Addressees

    1. ANNEX I

      TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)

      1. Belgium: la société anonyme/de naamloze vennootschap, la société en commandite...

    2. ANNEX II

      TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)

      1. Belgium la société en nom collectif/de vennootschap onder firma, la...

    3. ANNEX III

      HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10

      1. Assets

        1. A. Subscribed capital unpaid

        2. B. Formation expenses

        3. C. Fixed assets

          1. I. Intangible assets

            1. 1. Costs of development, in so far as national law permits...

            2. 2. Concessions, patents, licences, trade marks and similar rights and assets,...

            3. 3. Goodwill, to the extent that it was acquired for valuable...

            4. 4. Payments on account.

          2. II. Tangible assets

            1. 1. Land and buildings.

            2. 2. Plant and machinery.

            3. 3. Other fixtures and fittings, tools and equipment.

            4. 4. Payments on account and tangible assets in the course of...

          3. III. Financial assets

            1. 1. Shares in affiliated undertakings.

            2. 2. Loans to affiliated undertakings.

            3. 3. Participating interests.

            4. 4. Loans to undertakings with which the undertaking is linked by...

            5. 5. Investments held as fixed assets.

            6. 6. Other loans.

        4. D. Current assets

          1. I. Stocks

            1. 1. Raw materials and consumables.

            2. 2. Work in progress.

            3. 3. Finished goods and goods for resale.

            4. 4. Payments on account.

          2. II. Debtors

            1. 1. Trade debtors.

            2. 2. Amounts owed by affiliated undertakings.

            3. 3. Amounts owed by undertakings with which the undertaking is linked...

            4. 4. Other debtors.

            5. 5. Subscribed capital called but not paid (unless national law provides...

            6. 6. Prepayments and accrued income (unless national law provides that such...

          3. III. Investments

            1. 1. Shares in affiliated undertakings.

            2. 2. Own shares (with an indication of their nominal value or,...

            3. 3. Other investments.

          4. IV. Cash at bank and in hand

        5. E. Prepayments and accrued income

      2. Capital, reserves and liabilities

        1. A. Capital and reserves

          1. I. Subscribed capital

          2. II. Share premium account

          3. III. Revaluation reserve

          4. IV. Reserves

            1. 1. Legal reserve, in so far as national law requires such...

            2. 2. Reserve for own shares, in so far as national law...

            3. 3. Reserves provided for by the articles of association.

            4. 4. Other reserves, including the fair value reserve.

          5. V. Profit or loss brought forward

          6. VI. Profit or loss for the financial year

        2. B. Provisions

          1. 1. Provisions for pensions and similar obligations.

          2. 2. Provisions for taxation.

          3. 3. Other provisions.

        3. C. Creditors

          1. 1. Debenture loans, showing convertible loans separately.

          2. 2. Amounts owed to credit institutions.

          3. 3. Payments received on account of orders, in so far as...

          4. 4. Trade creditors.

          5. 5. Bills of exchange payable.

          6. 6. Amounts owed to affiliated undertakings.

          7. 7. Amounts owed to undertakings with which the undertaking is linked...

          8. 8. Other creditors, including tax and social security authorities.

          9. 9. Accruals and deferred income (unless national law provides that such...

        4. D. Accruals and deferred income

    4. ANNEX IV

      VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10

      1. A. Subscribed capital unpaid

      2. B. Formation expenses

      3. C. Fixed assets

        1. I. Intangible assets

          1. 1. Costs of development, in so far as national law permits...

          2. 2. Concessions, patents, licences, trade marks and similar rights and assets,...

          3. 3. Goodwill, to the extent that it was acquired for valuable...

          4. 4. Payments on account.

        2. II. Tangible assets

          1. 1. Land and buildings.

          2. 2. Plant and machinery.

          3. 3. Other fixtures and fittings, tools and equipment.

          4. 4. Payments on account and tangible assets in the course of...

        3. III. Financial assets

          1. 1. Shares in affiliated undertakings.

          2. 2. Loans to affiliated undertakings.

          3. 3. Participating interests.

          4. 4. Loans to undertakings with which the undertaking is linked by...

          5. 5. Investments held as fixed assets.

          6. 6. Other loans.

      4. D. Current assets

        1. I. Stocks

          1. 1. Raw materials and consumables.

          2. 2. Work in progress.

          3. 3. Finished goods and goods for resale.

          4. 4. Payments on account.

        2. II. Debtors

          1. 1. Trade debtors.

          2. 2. Amounts owed by affiliated undertakings.

          3. 3. Amounts owed by undertakings with which the company is linked...

          4. 4. Other debtors.

          5. 5. Subscribed capital called but not paid (unless national law provides...

          6. 6. Prepayments and accrued income (unless national law provides that such...

        3. III. Investments

          1. 1. Shares in affiliated undertakings.

          2. 2. Own shares (with an indication of their nominal value or,...

          3. 3. Other investments.

        4. IV. Cash at bank and in hand

      5. E. Prepayments and accrued income

      6. F. Creditors: amounts becoming due and payable within one year

        1. 1. Debenture loans, showing convertible loans separately.

        2. 2. Amounts owed to credit institutions.

        3. 3. Payments received on account of orders, in so far as...

        4. 4. Trade creditors.

        5. 5. Bills of exchange payable.

        6. 6. Amounts owed to affiliated undertakings.

        7. 7. Amounts owed to undertakings with which the company is linked...

        8. 8. Other creditors, including tax and social security authorities.

        9. 9. Accruals and deferred income (unless national law provides that such...

      7. G. Net current assets/liabilities

      8. H. Total assets less current liabilities

      9. I. Creditors: amounts becoming due and payable after more than one...

        1. 1. Debenture loans, showing convertible loans separately.

        2. 2. Amounts owed to credit institutions.

        3. 3. Payments received on account of orders, in so far as...

        4. 4. Trade creditors.

        5. 5. Bills of exchange payable.

        6. 6. Amounts owed to affiliated undertakings.

        7. 7. Amounts owed to undertakings with which the company is linked...

        8. 8. Other creditors, including tax and social security authorities.

        9. 9. Accruals and deferred income (unless national law provides that such...

      10. J. Provisions

        1. 1. Provisions for pensions and similar obligations.

        2. 2. Provisions for taxation.

        3. 3. Other provisions.

      11. K. Accruals and deferred income

      12. L. Capital and reserves

        1. I. Subscribed capital

        2. II. Share premium account

        3. III. Revaluation reserve

        4. IV. Reserves

          1. 1. Legal reserve, in so far as national law requires such...

          2. 2. Reserve for own shares, in so far as national law...

          3. 3. Reserves provided for by the articles of association.

          4. 4. Other reserves, including the fair value reserve.

        5. V. Profit or loss brought forward

        6. VI. Profit or loss for the financial year

    5. ANNEX V

      LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13

      1. 1. Net turnover.

      2. 2. Variation in stocks of finished goods and in work in...

      3. 3. Work performed by the undertaking for its own purposes and...

      4. 4. Other operating income.

      5. 5. Raw materials and consumables. Other external expenses.

      6. 6. Staff costs:

      7. 7. Value adjustments in respect of formation expenses and of tangible...

      8. 8. Other operating expenses.

      9. 9. Income from participating interests, with a separate indication of that...

      10. 10. Income from other investments and loans forming part of the...

      11. 11. Other interest receivable and similar income, with a separate indication...

      12. 12. Value adjustments in respect of financial assets and of investments...

      13. 13. Interest payable and similar expenses, with a separate indication of...

      14. 14. Tax on profit or loss.

      15. 15. Profit or loss after taxation.

      16. 16. Other taxes not shown under items 1 to 15.

      17. 17. Profit or loss for the financial year.

    6. ANNEX VI

      LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13

      1. 1. Net turnover.

      2. 2. Cost of sales (including value adjustments).

      3. 3. Gross profit or loss.

      4. 4. Distribution costs (including value adjustments).

      5. 5. Administrative expenses (including value adjustments).

      6. 6. Other operating income.

      7. 7. Income from participating interests, with a separate indication of that...

      8. 8. Income from other investments and loans forming part of the...

      9. 9. Other interest receivable and similar income, with a separate indication...

      10. 10. Value adjustments in respect of financial assets and of investments...

      11. 11. Interest payable and similar expenses, with a separate indication of...

      12. 12. Tax on profit or loss.

      13. 13. Profit or loss after taxation.

      14. 14. Other taxes not shown under items 1 to 13.

      15. 15. Profit or loss for the financial year.

    7. ANNEX VII

Yn ôl i’r brig

Options/Help

Print Options

You have chosen to open the Whole Directive

The Whole Directive you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted version that was used for the EU Official Journal
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.

Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.

Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill