Directive (EU) 2017/1132 Article 31

Limits on the compulsory disclosure of accounting documents

Article 31

The compulsory disclosure provided for by Article 30(1)(g) shall be limited to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the Member State by which the company is governed in accordance with Directive 2006/43/EC of the European Parliament and of the Council ( 30 ) and Directive 2013/34/EU.

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Other provisions in Section 2 — Disclosure rules applicable to branches of companies from other Member States

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 31 of Directive (EU) 2017/1132 (LawPlayer, data as of 2026-07-04)

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