3. — DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June…

3.

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) · European Union

Gli Stati membri possono esentare le piccole imprese dall'obbligo di redigere la relazione sulla gestione, purché prescrivano che nella nota integrativa siano fornite le informazioni prescritte all'articolo 24, paragrafo 2, della direttiva 2012/30/UE concernenti l'acquisto di azioni proprie.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.