Accounting Directive — Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings · version 2026-03-18 · CELEX 32013L0034 · consolidated text, no legal effect (EUR-Lex)

Accounting Directive › Article 5

Article 5 General disclosure

official text, verbatim

The document containing the financial statements shall state the name of the undertaking and the information prescribed by points (a) and (b) of Article 5 of Directive 2009/101/EC.

ARTICLE

Acc. Dir. art 5 General disclosure

dir/2013/34/art_5

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Text: official, verbatim. Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version 2026-03-18. Source: 02013L0034 — EN — 18.03.2026 — 007.001.