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Directive 2009/49/EC of the European Parliament and of the CouncilShow full title
Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (Text with EEA relevance)
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Article 2Amendment to Directive 83/349/EEC
In Article 13 of Directive 83/349/EEC the following paragraph is inserted:
‘2a.Without prejudice to Article 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually and as a whole, shall be exempted from the obligation imposed in Article 1(1).’
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