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

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.: Please go to Documentation gateway for any follow-up documents. 
Key players  
Key events  
25/10/2011
Legislative proposal published
COM(2011)0684 Eur-Lex link
15/11/2011
Committee referral announced in Parliament, 1st reading
20/02/2012
Debate in Council
3147
21/06/2012
Debate in Council
3177
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
3208
11/06/2013
Debate in Parliament
12/06/2013
Results of vote in Parliament
12/06/2013
Decision by Parliament, 1st reading
T7-0261/2013
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

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  
Final act  
 Directive 2013/34  
OJ L 182 29.06.2013, p. 0019  
 
Final legislative act with provisions for delegated acts
Delegated acts  
2023/2922(DEA)  
Examination of delegated act  
2023/2816(DEA)  
Examination of delegated act