EU Accounting Directive (Directive 2013/34/EU)
Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A17b: Additional notes for medium-sized, large and public-interest undertakings: holdings, capital, group, off-balance-sheet, post-balance-sheet and related parties

What does A17b require?

The same undertakings disclose the name, registered office, capital share, equity and latest result of each undertaking in which they hold a participating interest (omissible if the investee does not publish and is not controlled, or where seriously prejudicial with any national authorisation, with the omission disclosed); shares subscribed in the year within authorised capital; the number and value of each share class; participation certificates, convertibles, warrants and options with the rights they confer; each undertaking of which they are an unlimited-liability member; the parent drawing up the largest and the smallest consolidated statements including them and where copies are available; the proposed or actual appropriation of profit; the nature, purpose and financial impact of material off-balance-sheet arrangements; the nature and financial effect of material post-balance-sheet events; and related party transactions with amounts, the nature of the relationship and other information needed to understand them, aggregated by nature where separate information is unnecessary, subject to national options limiting disclosure to non-market-condition or non-wholly-owned-group transactions.

Maintained by Gerard Blokdyk

Other controls in Chapter 4: Notes to the financial statements – EU Accounting Directive (Directive 2013/34/EU)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.