- Latest available (Revised)
- Original (As adopted by EU)
Directive 2013/34/EU of the European Parliament and of the CouncilShow full title
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)
You are here:
- Directives originating from the EU
- 2013 No. 34
- ANNEX III
- Capital, reserves and liabilities
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Revised version PDFs
- Revised 11/12/20141.19 MB
- Revised 05/12/20141.19 MB
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.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes over time for: Capital, reserves and liabilities
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.
Capital, reserves and liabilities U.K.
A.Capital and reservesU.K.
I.Subscribed capitalU.K.
(Unless national law provides that called-up capital is to be shown under this item, in which case the amounts of subscribed capital and paid-up capital shall be shown separately.)
II.Share premium accountU.K.
III.Revaluation reserveU.K.
IV.ReservesU.K.
1.Legal reserve, in so far as national law requires such a reserve.U.K.
2.Reserve for own shares, in so far as national law requires such a reserve, without prejudice to point (b) of Article 24(1) of Directive 2012/30/EU.U.K.
3.Reserves provided for by the articles of association.U.K.
4.Other reserves, including the fair value reserve.U.K.
V.Profit or loss brought forwardU.K.
VI.Profit or loss for the financial yearU.K.
B.ProvisionsU.K.
1.Provisions for pensions and similar obligations.U.K.
2.Provisions for taxation.U.K.
3.Other provisions.U.K.
C.CreditorsU.K.
(Amounts becoming due and payable within one year and amounts becoming due and payable after more than one year shall be shown separately for each item and for the aggregate of those items.)
1.Debenture loans, showing convertible loans separately.U.K.
2.Amounts owed to credit institutions.U.K.
3.Payments received on account of orders, in so far as they are not shown separately as deductions from stocks.U.K.
4.Trade creditors.U.K.
5.Bills of exchange payable.U.K.
6.Amounts owed to affiliated undertakings.U.K.
7.Amounts owed to undertakings with which the undertaking is linked by virtue of participating interests.U.K.
8.Other creditors, including tax and social security authorities.U.K.
9.Accruals and deferred income (unless national law provides that such items are to be shown under D).U.K.
D.Accruals and deferred incomeU.K.
(Unless national law provides that such items are to be shown under C (9) under ‘Creditors’.)
Options/Help
Print Options
PrintThe Whole Directive
PrintThe Whole Annex
PrintThis Division only
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?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.