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)
Introductory Text
CHAPTER 1 SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS
Article 1.Scope
Article 2.Definitions
Article 3.Categories of undertakings and groups
CHAPTER 2 GENERAL PROVISIONS AND PRINCIPLES
Article 4.General provisions
Article 5.General disclosure
Article 6.General financial reporting principles
Article 7.Alternative measurement basis of fixed assets at revalued amounts
Article 8.Alternative measurement basis of fair value
CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
Article 9.General provisions concerning the balance sheet and the profit and loss account
Article 10.Presentation of the balance sheet
Article 11.Alternative presentation of the balance sheet
Article 12.Special provisions relating to certain balance sheet items
Article 13.Presentation of the profit and loss account
Article 14.Simplifications for small and medium-sized undertakings
CHAPTER 4 NOTES TO THE FINANCIAL STATEMENTS
Article 15.General provisions concerning the notes to the financial statements
Article 16.Content of the notes to the financial statements relating to all undertakings
Article 17.Additional disclosures for medium-sized and large undertakings and public-interest entities
Article 18.Additional disclosures for large undertakings and public-interest entities
CHAPTER 5 MANAGEMENT REPORT
Article 19.Contents of the management report
Article 20.Corporate governance statement
CHAPTER 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS
Article 21.Scope of the consolidated financial statements and reports
Article 22.The requirement to prepare consolidated financial statements
Article 23.Exemptions from consolidation
Article 24.The preparation of consolidated financial statements
Article 25.Business combinations within a group
Article 26.Proportional consolidation
Article 27.Equity accounting of associated undertakings
Article 28.The notes to the consolidated financial statements
Article 29.The consolidated management report
CHAPTER 7 PUBLICATION
Article 30.General publication requirement
Article 31.Simplifications for small and medium-sized undertakings
Article 32.Other publication requirements
Article 33.Responsibility and liability for drawing up and publishing the financial statements and the management report
CHAPTER 8 AUDITING
Article 34.General requirement
Article 35.Amendment of Directive 2006/43/EC as regards the audit report
CHAPTER 9 PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS
Article 36.Exemptions for micro-undertakings
Article 37.Exemption for subsidiary undertakings
Article 38.Undertakings which are members having unlimited liability of other undertakings
Article 39.Profit and loss account exemption for parent undertakings preparing consolidated financial statements
Article 40.Restriction of exemptions for public-interest entities
CHAPTER 10 REPORT ON PAYMENTS TO GOVERNMENTS
Article 41.Definitions relating to reporting on payments to governments
Article 42.Undertakings required to report on payments to governments
Article 43.Content of the report
Article 44.Consolidated report on payments to governments
Article 45.Publication
Article 46.Equivalence criteria
Article 47.Application of equivalence criteria
Article 48.Review
CHAPTER 11 FINAL PROVISIONS
Article 49.Exercise of delegated powers
Article 50.Committee procedure
Article 51.Penalties
Article 52.Repeal of Directives 78/660/EEC and 83/349/EEC
Article 53.Transposition
Article 54.Entry into force
Article 55.Addressees
Signature
ANNEX I
TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)
Belgium: la société anonyme/de naamloze vennootschap, la société en commandite...
ANNEX II
TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)
Belgium la société en nom collectif/de vennootschap onder firma, la...
ANNEX III
HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
Assets
A. Subscribed capital unpaid
B. Formation expenses
C. Fixed assets
I. Intangible assets
1. Costs of development, in so far as national law permits...
2. Concessions, patents, licences, trade marks and similar rights and assets,...
3. Goodwill, to the extent that it was acquired for valuable...
4. Payments on account.
II. Tangible assets
1. Land and buildings.
2. Plant and machinery.
3. Other fixtures and fittings, tools and equipment.
4. Payments on account and tangible assets in the course of...
III. Financial assets
1. Shares in affiliated undertakings.
2. Loans to affiliated undertakings.
3. Participating interests.
4. Loans to undertakings with which the undertaking is linked by...
5. Investments held as fixed assets.
6. Other loans.
D. Current assets
I. Stocks
1. Raw materials and consumables.
2. Work in progress.
3. Finished goods and goods for resale.
4. Payments on account.
II. Debtors
1. Trade debtors.
2. Amounts owed by affiliated undertakings.
3. Amounts owed by undertakings with which the undertaking is linked...
4. Other debtors.
5. Subscribed capital called but not paid (unless national law provides...
6. Prepayments and accrued income (unless national law provides that such...
III. Investments
1. Shares in affiliated undertakings.
2. Own shares (with an indication of their nominal value or,...
3. Other investments.
IV. Cash at bank and in hand
E. Prepayments and accrued income
Capital, reserves and liabilities
A. Capital and reserves
I. Subscribed capital
II. Share premium account
III. Revaluation reserve
IV. Reserves
1. Legal reserve, in so far as national law requires such...
2. Reserve for own shares, in so far as national law...
3. Reserves provided for by the articles of association.
4. Other reserves, including the fair value reserve.
V. Profit or loss brought forward
VI. Profit or loss for the financial year
B. Provisions
1. Provisions for pensions and similar obligations.
2. Provisions for taxation.
3. Other provisions.
C. Creditors
1. Debenture loans, showing convertible loans separately.
2. Amounts owed to credit institutions.
3. Payments received on account of orders, in so far as...
4. Trade creditors.
5. Bills of exchange payable.
6. Amounts owed to affiliated undertakings.
7. Amounts owed to undertakings with which the undertaking is linked...
8. Other creditors, including tax and social security authorities.
9. Accruals and deferred income (unless national law provides that such...
D. Accruals and deferred income
ANNEX IV
VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10
A. Subscribed capital unpaid
B. Formation expenses
C. Fixed assets
I. Intangible assets
1. Costs of development, in so far as national law permits...
2. Concessions, patents, licences, trade marks and similar rights and assets,...
3. Goodwill, to the extent that it was acquired for valuable...
4. Payments on account.
II. Tangible assets
1. Land and buildings.
2. Plant and machinery.
3. Other fixtures and fittings, tools and equipment.
4. Payments on account and tangible assets in the course of...
III. Financial assets
1. Shares in affiliated undertakings.
2. Loans to affiliated undertakings.
3. Participating interests.
4. Loans to undertakings with which the undertaking is linked by...
5. Investments held as fixed assets.
6. Other loans.
D. Current assets
I. Stocks
1. Raw materials and consumables.
2. Work in progress.
3. Finished goods and goods for resale.
4. Payments on account.
II. Debtors
1. Trade debtors.
2. Amounts owed by affiliated undertakings.
3. Amounts owed by undertakings with which the company is linked...
4. Other debtors.
5. Subscribed capital called but not paid (unless national law provides...
6. Prepayments and accrued income (unless national law provides that such...
III. Investments
1. Shares in affiliated undertakings.
2. Own shares (with an indication of their nominal value or,...
3. Other investments.
IV. Cash at bank and in hand
E. Prepayments and accrued income
F. Creditors: amounts becoming due and payable within one year
1. Debenture loans, showing convertible loans separately.
2. Amounts owed to credit institutions.
3. Payments received on account of orders, in so far as...
4. Trade creditors.
5. Bills of exchange payable.
6. Amounts owed to affiliated undertakings.
7. Amounts owed to undertakings with which the company is linked...
8. Other creditors, including tax and social security authorities.
9. Accruals and deferred income (unless national law provides that such...
G. Net current assets/liabilities
H. Total assets less current liabilities
I. Creditors: amounts becoming due and payable after more than one...
1. Debenture loans, showing convertible loans separately.
2. Amounts owed to credit institutions.
3. Payments received on account of orders, in so far as...
4. Trade creditors.
5. Bills of exchange payable.
6. Amounts owed to affiliated undertakings.
7. Amounts owed to undertakings with which the company is linked...
8. Other creditors, including tax and social security authorities.
9. Accruals and deferred income (unless national law provides that such...
J. Provisions
1. Provisions for pensions and similar obligations.
2. Provisions for taxation.
3. Other provisions.
K. Accruals and deferred income
L. Capital and reserves
I. Subscribed capital
II. Share premium account
III. Revaluation reserve
IV. Reserves
1. Legal reserve, in so far as national law requires such...
2. Reserve for own shares, in so far as national law...
3. Reserves provided for by the articles of association.
4. Other reserves, including the fair value reserve.
V. Profit or loss brought forward
VI. Profit or loss for the financial year
ANNEX V
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13
1. Net turnover.
2. Variation in stocks of finished goods and in work in...
3. Work performed by the undertaking for its own purposes and...
4. Other operating income.
5. Raw materials and consumables. Other external expenses.
6. Staff costs:
7. Value adjustments in respect of formation expenses and of tangible...
8. Other operating expenses.
9. Income from participating interests, with a separate indication of that...
10. Income from other investments and loans forming part of the...
11. Other interest receivable and similar income, with a separate indication...
12. Value adjustments in respect of financial assets and of investments...
13. Interest payable and similar expenses, with a separate indication of...
14. Tax on profit or loss.
15. Profit or loss after taxation.
16. Other taxes not shown under items 1 to 15.
17. Profit or loss for the financial year.
ANNEX VI
LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13
1. Net turnover.
2. Cost of sales (including value adjustments).
3. Gross profit or loss.
4. Distribution costs (including value adjustments).
5. Administrative expenses (including value adjustments).
6. Other operating income.
7. Income from participating interests, with a separate indication of that...
8. Income from other investments and loans forming part of the...
9. Other interest receivable and similar income, with a separate indication...
10. Value adjustments in respect of financial assets and of investments...
11. Interest payable and similar expenses, with a separate indication of...
12. Tax on profit or loss.
13. Profit or loss after taxation.
14. Other taxes not shown under items 1 to 13.
15. Profit or loss for the financial year.
ANNEX VII