2013-06-26

Added 2026-09-23

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

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Supersedes: Directive No. 78/660/EEC of 1978not in RegAlertDirective No. 83/349/EEC of 1983not in RegAlert
Amended by: Directive (EU) 2025/2 of the European Parliament and of the Council of 27 November 2024 amending Directive 2009/138/EC as regards proportionality, quality of supervision, reporting, long-term guarantee measures, macro-prudential tools, sustainability risks and group and cross-border supervision, and amending Directives 2002/87/EC and 2013/34/EU (Text with EEA relevance)2024 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)2022
Amends: Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)2006
Basis for: Opinion on the draft simplified European Sustainability Reporting Standards (ESRS)2026 Act on Insurance Undertakings in Cross-Border Pension Funds, Life Insurance Companies and Non-Life Insurance Companies etc. (Act on Insurance Business)2025 Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards2023 Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)2021 Royal Decree of 1 March 2019 amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms, and collective investment management companies2019 Regulations amending Finansinspektionen’s regulations regarding annual accounts of credit institutions and investment companies2017
+2 more
Royal Decree of 5 December 2016 amending the Royal Decrees on the annual accounts of credit institutions, investment firms, and management companies of undertakings for collective investment and of insurance and reinsurance undertakings2017 Law 22/2015 of 20 July on the Audit of Accounts2015
Referred to by: Recommendation 9/2026 (July 29) of the Magyar Nemzeti Bank on requirements for simple, transparent and standardised securitisation not qualifying as ABCP2026 Recommendation No. 7/2026 (June 25) of the Magyar Nemzeti Bank on the definition of the concept of group of connected clients under Regulation 575/2013/EU2026 EBA Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/20132026 Act on Insurance Undertakings in Cross-Border Pension Funds, Life Insurance Companies and Non-Life Insurance Companies etc. (Act on Insurance Business)2026 Insurance Supervision Act 2016 (VAG 2016)2026 Recommendation No. 2/2026 (III.6.) of the Magyar Nemzeti Bank on the management of environmental, social and governance risks and the implementation of environmental sustainability considerations in credit institution activities2026
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ESMA Opinion on Revised European Sustainability Reporting Standards2026 Final Report on Guidelines on ancillary services undertakings2026 Final Report on Technical Standards under the Regulation on the transparency and integrity of Environmental, Social and Governance (ESG) rating activities2025 Order on Financial Reports for Credit Institutions and Fund Brokerage Companies etc.2025 Guidelines on Enforcement of Sustainability Information2025 Commission Delegated Regulation (EU) 2025/753 on voluntary post-issuance disclosure templates for sustainable and sustainability-linked bonds2025 Commission Delegated Regulation (EU) 2025/755 on fees for ESMA external reviewers of European Green Bonds2025 Application Form for Authorisation as a Crypto-Asset Service Provider under MiCAR2025 Guideline for Preparing Own Funds and Liquidity Reports under Art. 54 IFR - Reports for Small Investment Firms2024 Notification Form for the Provision of Crypto-Asset Services2024 Order on the Calculation of the Capital Base and Solvency Capital Requirements for Groups2024 Joint EBA and ESMA Guidelines on the suitability assessment of management body members and shareholders for MiCA entities2024 Commission Delegated Regulation (EU) 2024/1728 on regulatory technical standards for identifying groups of connected clients2023 Final Report on Consumer Testing of SFDR Disclosures in Italy, Poland, the Netherlands, and France2023 Commission Implementing Regulation (EU) 2021/637 laying down implementing technical standards for public disclosures by institutions2023 The Prevention and Suppression of Money Laundering and Terrorist Financing Laws of 2007-20212022 Commission Delegated Regulation (EU) 2022/676 on prudential consolidation conditions2021 Commission Delegated Regulation (EU) 2021/528 on minimum information content for prospectus exemption documents2020 Guidelines on enforcement of financial information2020 ESMA Consultation Paper on Article 8 of the Taxonomy Regulation2020 Guidelines on Enforcement of Financial Information2020 Royal Decree of 1 March 2019 amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms and collective investment management companies2019 CSSF Circular 18/693: Adoption of EBA Guidelines on Connected Clients2018 Joint Guidelines on the prudential assessment of acquisitions and increases of qualifying holdings in the financial sector2017

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Amended 2 times · last 2024-11-27

This document amends: Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance)

Source: European Union — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works