Legislative Observatory
European Parliament
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2011/0308(COD)

Company law: annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Basic information

2011/0308(COD)

COD - Ordinary legislative procedure (ex-codecision procedure)

Directive

Amending Directive 2006/43/EC 2004/0065(COD)
Amended by 2013/0110(COD)
Amended by 2016/0107(COD)
Amended by 2021/0104(COD)
Amended by 2023/0368(COD)

Subject

2.50.10 Financial supervision
3.45 Enterprise policy, inter-company cooperation
3.45.01 Company law
3.45.02 Small and medium-sized enterprises (SME), craft industries
3.45.03 Financial management of undertakings, business loans, accounting
3.45.08 Business environment, reduction of the administrative burdens

Status

Procedure completed

Please go to Documentation gateway for any follow-up documents.

Key players

Key events

Date Event Reference Summary
25/10/2011 Legislative proposal published COM(2011)0684
15/11/2011 Committee referral announced in Parliament, 1st reading
20/02/2012 Debate in Council
21/06/2012 Debate in Council
18/09/2012 Vote in committee, 1st reading
25/09/2012 Committee report tabled for plenary, 1st reading A7-0278/2012
10/12/2012 Debate in Council
11/06/2013 Debate in Parliament
12/06/2013 Decision by Parliament, 1st reading T7-0261/2013
12/06/2013 Results of vote in Parliament
20/06/2013 Act adopted by Council after Parliament's 1st reading
26/06/2013 Final act signed
26/06/2013 End of procedure in Parliament
29/06/2013 Final act published in Official Journal

Technical information

Procedure reference 2011/0308(COD)
Procedure type COD - Ordinary legislative procedure (ex-codecision procedure)
Procedure subtype Legislation
Legislative instrument Directive
Amendments and repeals Amending Directive 2006/43/EC 2004/0065(COD)
Amended by 2013/0110(COD)
Amended by 2016/0107(COD)
Amended by 2021/0104(COD)
Amended by 2023/0368(COD)
Legal basis Treaty on the Functioning of the EU TFEU 050-p1
Other legal basis Rules of Procedure EP 165
Mandatory consultation of other institutions European Economic and Social Committee
Stage reached in procedure Procedure completed
Committee dossier JURI/7/07698

Documentation gateway

  • Document type Committee Reference Date Summary
    Committee draft report PE485.920 28/03/2012
    Amendments tabled in committee PE489.397 09/05/2012
    Committee opinion DEVE PE487.943 20/06/2012
    Committee opinion AFET PE483.740 25/06/2012
    Committee opinion ECON PE483.725 16/07/2012
    Committee report tabled for plenary, 1st reading/single reading A7-0278/2012 25/09/2012
    Text adopted by Parliament, 1st reading/single reading T7-0261/2013 12/06/2013
  • Document type Reference Date Summary
    Draft final act 00020/2013/LEX 26/06/2013
  • Document type Reference Date Summary
    Legislative proposal COM(2011)0684 25/10/2011
    Document attached to the procedure SEC(2011)1289 25/10/2011
    Document attached to the procedure SEC(2011)1290 25/10/2011
    Commission response to text adopted in plenary SP(2013)520 16/07/2013
    Document attached to the procedure COM(2014)0391 27/06/2014
  • Document type Parliament/Chamber Reference Date Summary
    Contribution PT_PARLIAMENT COM(2011)0684 09/01/2012
  • Institution/body Document type Reference Date Summary
    EESC Economic and Social Committee: opinion, report CES0801/2012 29/03/2012

Additional information

Source Document Date
National parliaments IPEX
European Commission EUR-Lex

Final act

Delegated acts

Reference Subject
2023/2922(DEA) Examination of delegated act
2023/2816(DEA) Examination of delegated act