- 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:
What Version
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.).
Status:
This is the original version (as it was originally adopted).
ANNEX VII
Correlation table
| Directive 78/660/EEC | Directive 83/349/EEC | This Directive |
|---|---|---|
| Article 1(1), first subparagraph, introductory wording | — | Article 1(1), point (a) |
| Article 1(1), first subparagraph, first to twenty seventh indents | — | Annex I |
| Article 1(1), second subparagraph | — | Article 1(1), point (b) |
| Article 1(1), second subparagraph, points (a) to (aa) | — | Annex II |
| Article 1(1), third subparagraph | — | — |
| Article 1(2) | — | — |
| Article 2(1) | — | Article 4(1) |
| Article 2(2) | — | Article 4(2) |
| Article 2(3) | — | Article 4(3) |
| Article 2(4) | — | Article 4(3) |
| Article 2(5) | — | Article 4(4) |
| Article 2(6) | — | Article 4(5) |
| Article 3 | — | Article 9(1) |
| Article 4(1) | — | Article 9(2) |
| Article 4(2) | — | Article 9(3) |
| Article 4(3) | — | Article 9(3) |
| Article 4(4) | — | Article 9(5) |
| Article 4(5) | — | — |
| Article 4(6) | — | Article 6(1), point (h) and Article 6(3) |
| Article 5(1) | — | — |
| Article 5(2) | — | Article 2, point (14) |
| Article 5(3) | — | Article 2, point (15) |
| Article 6 | — | Article 9(6) |
| Article 7 | — | Article 6(1), point (g) |
| Article 8 | — | Article 10 |
| Article 9(A) | — | Annex III (A) |
| Article 9(B) | — | Annex III (B) |
| Article 9(C) | — | Annex III (C) |
| Article 9(D) | — | Annex III (D) |
| Article 9(E) | — | Annex III (E) |
| Article 9(F) | — | — |
| Liabilities Article 9(A) | — | Capital, reserves and liabilities Annex III (A) |
| Article 9(B) | — | Annex III (B) |
| Article 9(C) | — | Annex III (C) |
| Article 9(D) | — | Annex III (D) |
| Article 9(E) | — | — |
| Article 10 | — | Annex IV |
| Article 10a | — | Article 11 |
| Article 11, first subparagraph | — | Article 3(2) and Article 14(1) |
| Article 11, second subparagraph | — | — |
| Article 11, third subparagraph | — | Article 3(9), first subparagraph |
| Article 12(1) | — | Article 3(10) |
| Article 12(2) | — | Article 3(9), second subparagraph |
| Article 12(3) | — | Article 3(11) |
| Article 13(1) | — | Article 12(1) |
| Article 13(2) | — | Article 12(2) |
| Article 14 | — | Article 16(1), point (d) |
| Article 15(1) | — | Article 12(3) |
| Article 15(2) | — | Article 2, point (4) |
| Article 15(3), point (a) | — | Article 17(1), point (a) |
| Article 15(3), point (b) | — | — |
| Article 15(3), point (c) | — | Article 17(1), point (a)(i) |
| Article 15(4) | — | — |
| Article 16 | — | Article 12(4) |
| Article 17 | — | Article 2, point (2) |
| Article 18 | — | — |
| Article 19 | — | Article 2, point (8) |
| Article 20(1) | — | Article 12(12), first subparagraph |
| Article 20(2) | — | Article 12(12), second subparagraph |
| Article 20(3) | — | Article 12(12), third subparagraph |
| Article 21 | — | — |
| Article 22, first subparagraph | — | Article 13(1) |
| Article 22, second subparagraph | — | Article 13(2) |
| Article 23, items 1 to 15 | — | Annex V, items 1 to 15 |
| Article 23, items16 to 19 | — | — |
| Article 23, items 20 and 21 | — | Annex V, items 16 and 17 |
| Article 24 | — | — |
| Article 25, items 1 to 13 | — | Annex VI, items 1 to 13 |
| Article 25, items 14 to 17 | — | — |
| Article 25, items 18 and 19 | — | Annex VI, items 14 and 15 |
| Article 26 | — | — |
| Article 27, first subparagraph, introductory wording | — | Article 3(3) |
| Article 27, first subparagraph, points (a) and (c) | — | Article 14(2), points (a) and (b) |
| Article 27, first subparagraph, points (b) and (d) | — | — |
| Article 27, second subparagraph | — | Article 3(9) first subparagraph |
| Article 28 | — | Article 2, point (5) |
| Article 29 | — | — |
| Article 30 | — | — |
| Article 31(1) | — | Article 6(1), introductory wording and points (a) to (f) |
| Article 31(1a) | — | Article 6(5) |
| Article 31(2) | — | Article 4(4) |
| Article 32 | — | Article 6(1), point (i) |
| Article 33(1), introductory wording | — | Article 7(1) |
| Article 33(1), points (a) and (b) and the second and third subparagraphs | — | — |
| Article 33(1), point (c) | — | Article 7(1) |
| Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d) | — | Article 7(2) |
| Article 33(2), point (a), second subparagraph | — | Article 16(1), point (b) |
| Article 33(3) | — | Article 7(3) |
| Article 33(4) | — | Article 16(1), point (b)(ii) |
| Article 33(5) | — | — |
| Article 34 | — | Article 12(11), fourth subparagraph |
| Article 35(1), point (a) | — | Article 6(1), point (i) |
| Article 35(1), point (b) | — | Article 12(5) |
| Article 35(1), point (c) | — | Article 12(6) |
| Article 35(1), point (d) | — | Article 17(1), point (b) |
| Article 35(2) | — | Article 2, point (6) |
| Article 35(3) | — | Article 2, point (7) |
| Article 35(4) | — | Article 12(8) and Article 17(1), point (a)(vi) |
| Article 36 | — | — |
| Article 37(1) | — | Article 12(11) first, third and fifth subparagraphs |
| Article 37(2) | — | Article 12(11), first and second subparagraphs |
| Article 38 | — | — |
| Article 39(1), point (a) | — | Article 6(1), point (i) |
| Article 39(1), point (b) | — | Article 12(7), first subparagraph |
| Article 39(1), point (c) | — | — |
| Article 39(1), point (d) | — | Article 12(7), second subparagraph |
| Article 39(1), point (e) | — | Article 17(1), point (b) |
| Article 39(2) | — | Article 2, point (6) |
| Article 40(1) | — | Article 12(9) |
| Article 40(2) | — | — |
| Article 41 | — | Article 12(10) |
| Article 42, first subparagraph | — | Article 12(12), third subparagraph |
| Article 42, second subparagraph | — | — |
| Article 42a(1) | — | Article 8(1), point (a) |
| Article 42a(2) | — | Article 8(2) |
| Article 42a(3) | — | Article 8(3) |
| Article 42a(4) | — | Article 8(4) |
| Article 42a(5) | — | Article 8(5) |
| Article 42a(5a) | — | Article 8(6) |
| Article 42b | — | Article 8(7) |
| Article 42c | — | Article 8(8) |
| Article 42d | — | Article 16(1), point (c) |
| Article 42e | — | Article 8(1), point (b) |
| Article 42f | — | Article 8(9) |
| Article 43(1), introductory wording | — | Article 16(1), introductory wording |
| Article 43(1), point (1) | — | Article 16(1), point (a) |
| Article 43(1), point (2), first subparagraph | — | Article 17(1), point (g), first subparagraph |
| Article 43(1), point (2), second subparagraph | — | Article 17(1), point (k) |
| Article 43(1), point (3) | — | Article 17(1), point (h) |
| Article 43(1), point (4) | — | Article 17(1), point (i) |
| Article 43(1), point (5) | — | Article 17(1), point (j) |
| Article 43(1), point (6) | — | Article 16(1), point (g) |
| Article 43(1), point (7) | — | Article 16(1), point (d) |
| Article 43(1), point (7a) | — | Article 17(1), point (p) |
| Article 43(1), point (7b) | — | Article 2, point (3) and Article 17(1), point (r) |
| Article 43(1), point (8) | — | Article 18(1), point (a) |
| Article 43(1), point (9) | — | Article 17(1), point (e) |
| Article 43(1), point (10) | — | — |
| Article 43(1), point (11) | — | Article 17(1), point (f) |
| Article 43(1), point (12) | — | Article 17(1), point (d), first subparagraph |
| Article 43(1), point (13) | — | Article 16(1), point (e) |
| Article 43(1), point (14)(a) | — | Article 17(1), point (c)(i) |
| Article 43(1), point (14)(b) | — | Article 17(1), point (c)(ii) |
| Article 43(1), point (15) | — | Article 18(1), point (b) and Article 18(3) |
| Article 43(2) | — | — |
| Article 43(3) | — | Article 17(1), point (d), second subparagraph |
| Article 44 | — | — |
| Article 45(1) | — | Article 17(1), point (g), second subparagraph Article 28(3) |
| Article 45(2) | — | Article 18(2) |
| Article 46 | — | Article 19 |
| Article 46a | — | Article 20 |
| Article 47(1) and (1a) | — | Article 30(1) and (2) |
| Article 47(2) | — | Article 31(1) |
| Article 47(3) | — | Article 31(2) |
| Article 48 | — | Article 32(1) |
| Article 49 | — | Article 32(2) |
| Article 50 | — | Article 17(1), point (o) |
| Article 50a | — | — |
| Article 50b | — | Article 33(1), point (a) |
| Article 50c | — | Article 33(2) |
| Article 51(1) | — | Article 34(1) |
| Article 51(2) | — | — |
| Article 51(3) | — | — |
| Article 51a | — | Article 35 |
| Article 52 | — | — |
| Article 53(2) | — | Article 3(13) |
| Article 53a | — | Article 40 |
| Article 55 | — | — |
| Article 56(1) | — | — |
| Article 56(2) | — | Article 17(1), points (l), (m) and (n) |
| Article 57 | — | Article 37 |
| Article 57a | — | Article 38 |
| Article 58 | — | Article 39 |
| Article 59(1) | — | Article 9(7), point (a) |
| Article 59(2) to (6), point (a) | — | Article 9(7), point (a) and Article 27 |
| Article 59(6), points (b) and (c) | — | Article 9(7), points (b) and (c) |
| Article 59(7) and (8) | — | Article 9(7), point (a) and Article 27 |
| Article 59(9) | — | Article 27(9) |
| Article 60 | — | — |
| Article 60a | — | Article 51 |
| Article 61 | — | Article 17(2) |
| Article 61a | — | — |
| Article 62 | — | Article 55 |
| — | Article 1(1) | Article 22(1) |
| — | Article 1(2) | Article 22(2) |
| — | Article 2(1), (2) and (3) | Article 22(3), (4) and (5) |
| — | Article 3(1) | Article 22(6) |
| — | Article 3(2) | Article 2, point (10) |
| — | Article 4(1) | Article 21 |
| — | Article 4(2) | — |
| — | Article 5 | — |
| — | Article 6(1) | Article 23(2) |
| — | Article 6(2) | Article 3(8) |
| — | Article 6(3) | Article 3(9), second subparagraph, Article 3(10) and (11) |
| — | Article 6(4) | Article 23(2) |
| — | Article 7(1) | Article 23(3) |
| — | Article 7(2) | Article 23(4) |
| — | Article 7(3) | Article 23(3), introductory wording |
| — | Article 8 | Article 23(5) |
| — | Article 9(1) | Article 23(6) |
| — | Article 9(2) | — |
| — | Article 10 | Article 23(7) |
| — | Article 11 | Article 23(8) |
| — | Article 12(1) | Article 22(7) |
| — | Article 12(2) | Article 22(8) |
| — | Article 12(3) | Article 22(9) |
| — | Article 13(1) and (2) | Article 2, point (16) and Article 6(1), point (j) |
| — | Article 13(2a) | Article 23(10) |
| — | Article 13(3) | Article 23(9) |
| — | Article 15 | — |
| — | Article 16 | Article 4 |
| — | Article 17(1) | Article 24(1) |
| — | Article 17(2) | — |
| — | Article 18 | Article 24(2) |
| — | Article 19 | Article 24(3), points (a) to (e) |
| — | Article 20 | — |
| — | Article 21 | Article 24(4) |
| — | Article 22 | Article 24(5) |
| — | Article 23 | Article 24(6) |
| — | Article 24 | — |
| — | Article 25(1) | Article 6(1), point (b) |
| — | Article 25(2) | Article 4(4) |
| — | Article 26(1) | Article 24(7) |
| — | Article 26(2) | — |
| — | Article 26(3) | Article 6(1), point (j) |
| — | Article 27 | Article 24(8) |
| — | Article 28 | Article 24(9) |
| — | Article 29(1) | Article 24(10) |
| — | Article 29(2) | Article 24(11) |
| — | Article 29(3) | Article 24(12) |
| — | Article 29(4) | Article 24(13) |
| — | Article 29(5) | Article 24(14) |
| — | Article 30(1) | Article 24(3), point (c) |
| — | Article 30(2) | — |
| — | Article 31 | Article 24(3), point (f) |
| — | Article 32(1) and (2) | Article 26 |
| — | Article 32(3) | — |
| — | Article 33 | Article 27 |
| — | Article 34, introductory wording and Article 34(1), first sentence | Article 16(1), point (a) and Article 28(1) |
| — | Article 34(1), second sentence | — |
| — | Article 34(2) | Article 28(2), point (a) |
| — | Article 34(3), point (a) | Article 28(2), point (b) |
| — | Article 34(3), point (b) | — |
| — | Article 34(4) | Article 28(2), point (c) |
| — | Article 34(5) | Article 28(2), point (d) |
| — | Article 34(6) | Article 16(1), point (g) and Article 28(1) |
| — | Article 34(7) | Article 16(1), point (d) and Article 28(1) |
| — | Article 34(7a) | Article 17(1), point (p) |
| — | Article 34(7b) | Article 17(1), point (r) |
| — | Article 34(8) | Article 18(1), point (a) |
| — | Article 34(9), point (a) | Article 17(1), point (e) |
| — | Article 34(9), point (b) | Article 28(1), point (b) |
| — | Article 34(10) | — |
| — | Article 34(11) | Article 17(1), point (f) and Article 28(1) |
| — | Article 34(12) and (13) | Article 28(1), point (c) |
| — | Article 34(14) | Article 16(1), point (c) and Article 28(1) |
| — | Article 17(1), point (c) | Article 17(1), point (c) and Article 28(1) |
| — | Article 34(16) | Article 18(1), point (b) and Article 28(1) |
| — | Article 35(1) | Article 28(3) |
| — | Article 35(2) | — |
| — | Article 36(1) | Article 19(1) and Article 29(1) |
| — | Article 36(2), point (a) | — |
| — | Article 36(2), points (b) and (c) | Article 19(2), points (b) and (c) |
| — | Article 36(2), point (d) | Article 29(2), point (a) |
| — | Article 36(2), point (e) | Article 19(2), point (e) and Article 29(1) |
| — | Article 36(2), point (f) | Article 29(2), point (b) |
| — | Article 36(3) | Article 29(3) |
| — | Articles 36a | Article 33(1), point (b) |
| — | Articles 36b | Article 33(2) |
| — | Article 37(1) | Article 34(1) and (2) |
| — | Article 37(2) | Article 35 |
| — | Article 37(4) | Article 35 |
| — | Article 38(1) | Article 30(1), first subparagraph and Article 30(3), first subparagraph |
| — | Article 38(2) | Article 30(1), second subparagraph |
| — | Article 38(3) | — |
| — | Article 38(4) | Article 30(3), second subparagraph |
| — | Article 38(5) and (6) | — |
| — | Article 38(7) | Article 40 |
| — | Article 38a | — |
| — | Article 39 | — |
| — | Article 40 | — |
| — | Article 41(1) | Article 2, point (12) |
| — | Article 41(1a) | Article 2, point (3) |
| — | Article 41(2) to (5) | — |
| — | Article 42 | — |
| — | Article 43 | — |
| — | Article 44 | — |
| — | Article 45 | — |
| — | Article 46 | — |
| — | Article 47 | — |
| — | Article 48 | Article 51 |
| — | Article 49 | — |
| — | Article 50 | — |
| — | Article 50a | — |
| — | Article 51 | Article 55 |
Options/Help
Print Options
PrintThe Whole Directive
PrintThis Annex 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.
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
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.