Document reference

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

Repealing  Directives 78/660/EEC and 83/349/EEC 
Amending Directive 2006/43/EC 2004/0065(COD)
Amended by 2013/0110(COD)
Amended by 2016/0107(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  
Key events  
25/10/2011
Legislative proposal published
15/11/2011
Committee referral announced in Parliament, 1st reading/single reading
20/02/2012
Debate in Council
21/06/2012
Debate in Council
18/09/2012
Vote in committee, 1st reading/single reading
25/09/2012
Committee report tabled for plenary, 1st reading/single reading
10/12/2012
Debate in Council
11/06/2013
Debate in Parliament
12/06/2013
Results of vote in Parliament
12/06/2013
Decision by Parliament, 1st reading/single reading
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

Repealing  Directives 78/660/EEC and 83/349/EEC 

Amending Directive 2006/43/EC 2004/0065(COD)

Amended by 2013/0110(COD)

Amended by 2016/0107(COD)

Legal basis
Treaty on the Functioning of the EU TFEU 050-p1
Modified legal basis
Rules of Procedure EP 150
Mandatory consultation of other institutions
Stage reached in procedure
Procedure completed
Committee dossier
JURI/7/07698
Documentation gateway  
  • European Parliament 
    Committee draft report
       
    28/03/2012
    EP
     
    Amendments tabled in committee
       
    09/05/2012
    EP
     
    Committee opinion
    DEVE  
    20/06/2012
    EP
     
    Committee opinion
    AFET  
    25/06/2012
    EP
     
    Committee opinion
    ECON  
    16/07/2012
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    25/09/2012
    EP
    Amendments tabled in committee
       
    PE513.173
    06/06/2013
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    12/06/2013
    EP
  • European Commission 
    Legislative proposal
    25/10/2011
    EC
     
    Document attached to the procedure
    25/10/2011
    EC
     
     
    Document attached to the procedure
    25/10/2011
    EC
     
     
    Commission response to text adopted in plenary
    16/07/2013
     
     
     
    Document attached to the procedure
    Eur-Lex link   COM(2014)0391
    27/06/2014
    EC
     
     
  • National parliaments 
    Contribution
    PT_PARLIAMENT
    09/01/2012
    NP
     
  • Other institutions 
    Economic and Social Committee: opinion, report
    29/03/2012
    ESC
     
     
  • All 
    Legislative proposal
       
    25/10/2011
    EC
    Document attached to the procedure
       
    25/10/2011
    EC
     
    Document attached to the procedure
       
    25/10/2011
    EC
     
    Committee draft report
       
    28/03/2012
    EP
     
    Economic and Social Committee: opinion, report
       
    29/03/2012
    ESC
     
    Amendments tabled in committee
       
    09/05/2012
    EP
     
    Committee opinion
    DEVE  
    20/06/2012
    EP
     
    Committee opinion
    AFET  
    25/06/2012
    EP
     
    Committee opinion
    ECON  
    16/07/2012
    EP
     
    Committee report tabled for plenary, 1st reading/single reading
       
    25/09/2012
    EP
    Amendments tabled in committee
       
    PE513.173
    06/06/2013
    EP
     
    Text adopted by Parliament, 1st reading/single reading
       
    12/06/2013
    EP
    Commission response to text adopted in plenary
       
    16/07/2013
     
     
    Document attached to the procedure
       
    COM(2014)0391 Eur-Lex link  
    27/06/2014
    EC
     
    Contribution
    PT_PARLIAMENT
    09/01/2012
    NP
     
Final act  
Final legislative act with provisions for delegated acts