Info

🔗 Back to Summary. 🇫🇷 French Version: 2007L0014_FR.1. Back to Summary of LVL1. Open the PDF. Direct link to EUR-LEX.

Retour au sommaire ⬅️ | ➡️ Article 3 – Minimum content of half-yearly non-consolidated financial statements

Article 1 - Subject matter

This Directive lays down detailed rules for the implementation of Article 2(1)(i)(ii), the second subparagraph of Article 5(3), the second sentence of Article 5(4), Article 9(1), (2) and (4), Article 10, Article 12(1), (2), (4), (5) and (6), Article 12(2)(a), Article 13(1), Article 21(1), Article 23(1) and (6) of Directive 2004/109/EC.