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
Key players
-
European Parliament
Committee responsible Rapporteur Appointed JURILegal Affairs
LEHNE Klaus-Heiner (PPE)
21/11/2011
Committee for opinion Rapporteur for opinion Appointed AFETForeign Affairs
BRANTNER Franziska Katharina (Verts/ALE)
14/11/2011
DEVEDevelopment
HALL Fiona (ALDE)
05/12/2011
INTAInternational Trade
ECONEconomic and Monetary Affairs
KLINZ Wolf (ALDE)
25/10/2011
EMPLEmployment and Social Affairs
The committee decided not to give an opinion. -
Council of the European Union
Council configuration Meetings Date Employment, Social Policy, Health and Consumer Affairs 3247 20/06/2013 Employment, Social Policy, Health and Consumer Affairs 3177 21/06/2012 Competitiveness (Internal Market, Industry, Research and Space) 3208 10/12/2012 Competitiveness (Internal Market, Industry, Research and Space) 3147 20/02/2012 -
European Commission
Commission DG Commissioner Financial Stability, Financial Services and Capital Markets Union BARNIER Michel
Technical information
| Procedure | Information |
|---|---|
| Procedure reference | 2011/0308(COD) |
| Procedure type | COD - Ordinary legislative procedure (ex-codecision procedure) |
| Nature of procedure | Legislation |
| Legislative instrument | 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) |
|
| 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 PE483.718 25/04/2012 Amendments tabled in committee PE489.397 09/05/2012 Amendments tabled in committee PE489.448 14/05/2012 Amendments tabled in committee PE489.525 15/05/2012 Amendments tabled in committee PE491.073 04/06/2012 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 Document attached to the procedure SEC(2011)1290 25/10/2011 Document attached to the procedure SEC(2011)1289 25/10/2011 Legislative proposal COM(2011)0684 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 ESC Economic and Social Committee: opinion, report CES0801/2012 29/03/2012
Additional information
Delegated acts
| Reference | Subject |
|---|---|
| 2023/2922(DEA) | Examination of delegated act |
| 2023/2816(DEA) | Examination of delegated act |