Directive 2014/26/EU of the European Parliament and of the CouncilShow full title

1. Information to be provided in the annual transparency report referred to in Article 22(2):

(a)

financial statements comprising a balance-sheet or a statement of assets and liabilities, an income and expenditure account for the financial year and a cash-flow statement;

(b)

a report on the activities in the financial year;

(c)

information on refusals to grant a licence pursuant to Article 16(3);

(d)

a description of the legal and governance structure of the collective management organisation;

(e)

information on any entities directly or indirectly owned or controlled, wholly or in part, by the collective management organisation;

(f)

information on the total amount of remuneration paid to the persons referred in Article 9(3) and Article 10 in the previous year, and on other benefits granted to them;

(g)

the financial information referred to in point 2 of this Annex;

(h)

a special report on the use of any amounts deducted for the purposes of social, cultural and educational services, containing the information referred to in point 3 of this Annex.