1 Amendments of Tadeusz ZWIEFKA related to 2013/0110(COD)
Amendment 188 #
Proposal for a directive
Article 2 a (new) – point d
Article 2 a (new) – point d
Directive 2013/34/EU
Article 19 – paragraphs 4a and 4b (new)
Article 19 – paragraphs 4a and 4b (new)
(d) In Article 19, the following paragraphs are added: '4a. Member States may exempt public interest entities from the obligation set out in the second subparagraph of Article 34(1) insofar as it relates to paragraph 1a.' '4b. Member States may exempt small and medium-sized undertakings from the obligation set out in paragraph 1b and 1c in so far as it relates to non- financial information.'