1 Amendments of Françoise CASTEX related to 2013/0110(COD)
Amendment 178 #
Proposal for a directive
Article 2 a (new) – point c
Article 2 a (new) – point c
Directive 2013/34/EU
Article 18 – paragraph 2 a (new)
Article 18 – paragraph 2 a (new)
(c) In Article 18, the following paragraph is inserted: '2a. In the notes to the financial statements large undertakings and all public-interest entities shall disclose, specifying by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year: a) name(s), nature of activities and geographical location; b) turnover; c) number of employees on a full time equivalent basis; d) value of assets and annual cost of maintaining those assets; e) sales and purchases; f) profit or loss before tax; g) tax on profit or loss; h) public subsidies received; i) parent companies shall provide a list of subsidiaries operating in each Member State or third country alongside the relevant data.'