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)
I.Creditors: amounts becoming due and payable after more than one yearU.K.
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 company 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 K).U.K.
