Article 40b | Accounting Directive | Directive 2013/34/EU

CHAPTER 1 - SCOPE, DEFINITIONS AND CATEGORIES OF UNDERTAKINGS AND GROUPS (Article 1-3)

CHAPTER 2 - GENERAL PROVISIONS AND PRINCIPLES (Article 4-8)

CHAPTER 3 - BALANCE SHEET AND PROFIT AND LOSS ACCOUNT (Article 9-14)

CHAPTER 4 - NOTES TO THE FINANCIAL STATEMENTS (Article 15-18)

CHAPTER 5 - MANAGEMENT REPORT (Article 19-20)

CHAPTER 6 - CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS (Article 21-29a)

CHAPTER 6a - SUSTAINABILITY REPORTING STANDARDS (Article 29b-29c)

CHAPTER 6b - SINGLE ELECTRONIC REPORTING FORMAT (Article 29d)

CHAPTER 7 - PUBLICATION (Article 30-33a)

CHAPTER 8 - AUDITING AND ASSURANCE OF SUSTAINABILITY REPORTING (Article 34-35)

CHAPTER 9 - PROVISIONS CONCERNING EXEMPTIONS AND RESTRICTIONS ON EXEMPTIONS (Article 36-40)

CHAPTER 10 - REPORT ON PAYMENTS TO GOVERNMENTS (Article 41-48)

CHAPTER 10a - REPORT ON INCOME TAX INFORMATION (Article 48a-48h)

CHAPTER 11 - TRANSITIONAL AND FINAL PROVISIONS (Article 48i-55)

Article 40b - Directive 2013/34/EU (Accounting Directive)