Activities of Evelyn REGNER related to 2014/0121(COD)
Legal basis opinions (0)
Amendments (2)
Amendment 478 #
Proposal for a directive
Article 2 – paragraph -1 a (new)
Article 2 – paragraph -1 a (new)
Directive 2013/34/EU
Article 18 – paragraph 2 a (new)
Article 18 – paragraph 2 a (new)
(-1a) In Article 18, the following paragraph is inserted after paragraph 2: '2a. In the notes to the financial statements large undertakings and public- interest entities shall also disclose, specifying by Member State and by third country in which they have 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.'
Amendment 479 #
Proposal for a directive
Article 2 – point -1 b (new)
Article 2 – point -1 b (new)
(-1b) In Article 18, paragraph 3 is replaced by the following: '3. Member States may provide that point (b) of paragraph 1 and paragraph 2a are not to apply to the annual financial statements of an undertaking where that undertaking is included within the consolidated financial statements required to be drawn up under Article 22, provided that that information is given in the notes to the consolidated financial statement.