Directive (EU) 2017/1132 Article 38

Limits of compulsory disclosure of accounting documents

Article 38

1. The compulsory disclosure provided for by Article 37(j) shall apply to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the State which governs the company. Where they are not drawn up in accordance with or in a manner equivalent to Directive 2013/34/EU, Member States may require that accounting documents relating to the activities of the branch be drawn up and disclosed. 2. Articles 32 and 33 shall apply.

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Other provisions in Section 3 — Disclosure rules applicable to branches of companies from third countries

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

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