LegalizeDirective (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (codification) (Text with EEA relevance. )
| Directive 82/891/EEC | Directive 89/666/EEC | Directive 2005/56/EC | Directive 2009/101/EC | Directive 2011/35/EU | Directive 2012/30/EU | This Directive |
|---|---|---|---|---|---|---|
| — | — | — | — | — | — | Article 1 |
| Article 1 | Article 135 | |||||
| Article 2 | Article 136 | |||||
| Article 3(1) and (2) | Article 137(1) and (2) | |||||
| Article 3(3)(a) | Article 137(3) first subparagraph | |||||
| Article 3(3)(b) | Article 137(3) second subparagraph | |||||
| Article 4 | Article 138 | |||||
| Article 5 | Article 139 | |||||
| Article 6 | Article 140 | |||||
| Article 7 | Article 141 | |||||
| Article 8 | Article 142 | |||||
| Article 9 | Article 143 | |||||
| Article 10 | Article 144 | |||||
| Article 11 | Article 145 | |||||
| Article 12 | Article 146 | |||||
| Article 13 | Article 147 | |||||
| Article 14 | Article 148 | |||||
| Article 15 | Article 149 | |||||
| Article 16 | Article 150 | |||||
| Article 17 | Article 151 | |||||
| Article 18 | Article 152 | |||||
| Article 19 | Article 153 | |||||
| Article 20(a) and (b) | Article 154(a) and (b) | |||||
| Article 20(d) | Article 154(c) | |||||
| Article 21 | Article 155 | |||||
| Article 22(1), (2) and (3) | Article 156(1), (2) and (3) | |||||
| Article 22(5) | Article 156(4) | |||||
| Article 23 | Article 157 | |||||
| Article 24 | Article 158 | |||||
| Article 25 | Article 159 | |||||
| Article 26(1) | — | |||||
| Article 26(2) | Article 160(1) | |||||
| Article 26(3) | — | |||||
| Article 26(4) | Article 160(2) | |||||
| Article 26(5) | — | |||||
| Article 27 | — | |||||
| Article 1 | Article 29 | |||||
| Article 2 | Article 30 | |||||
| Article 3 | Article 31 | |||||
| Article 4 | Article 32 | |||||
| Article 5 | Article 33 | |||||
| — | Article 34(1) | |||||
| Article 5a(1), (2) and (3) | Article 20(1), (2) and (3) | |||||
| Article 33(1) | ||||||
| Article 5a(4) | Article 34(2) | |||||
| Article 5a(5) | Article 34(3) | |||||
| Article 6 | Article 35 | |||||
| Article 7 | Article 36 | |||||
| Article 8 | Article 37 | |||||
| Article 9 | Article 38 | |||||
| Article 10 | Article 39 | |||||
| Article 11 | — | |||||
| Article 11a | Article 161 | |||||
| Article 12 | Article 40 | |||||
| Article 13 | Article 41 | |||||
| Article 14 | Article 42 | |||||
| Article 15 | — | |||||
| Article 16 | — | |||||
| Article 17 | Article 43 | |||||
| Article 18 | — | |||||
| Article 1 | Article 118 | |||||
| Article 2 | Article 119 | |||||
| Article 3 | Article 120 | |||||
| Article 4 | Article 121 | |||||
| Article 5 | Article 122 | |||||
| Article 6 | Article 123 | |||||
| Article 7 | Article 124 | |||||
| Article 8 | Article 125 | |||||
| Article 9 | Article 126 | |||||
| Article 10 | Article 127 | |||||
| Article 11 | Article 128 | |||||
| Article 12 | Article 129 | |||||
| Article 13 | Article 130 | |||||
| Article 14 | Article 131 | |||||
| Article 15 | Article 132 | |||||
| Article 16 | Article 133 | |||||
| Article 17 | Article 134 | |||||
| Article 17a | Article 161 | |||||
| Article 18 | ||||||
| Article 19 | — | |||||
| Article 20 | — | |||||
| Article 21 | — | |||||
| Article 1 | Annex II | |||||
| Article 2 | Article 14 | |||||
| Article 2a | Article 15 | |||||
| Article 3 | Article 16 | |||||
| Article 3a | Article 17 | |||||
| Article 3b | Article 18 | |||||
| Article 3c | Article 19 | |||||
| Article 3d | Article 20 | |||||
| Article 4 | Article 21 | |||||
| Article 4a | Article 22 | |||||
| Article 4b | Article 23 | |||||
| Article 4c first and second paragraphs | Article 24 first and second paragraphs | |||||
| Article 4c third paragraph | — | |||||
| Article 4d | Article 25 | |||||
| Article 4e | Article 165 | |||||
| Article 5 | Article 26 | |||||
| Article 6 | Article 27 | |||||
| Article 7 | Article 28 | |||||
| Article 7a | Article 161 | |||||
| — | Article 7(1) | |||||
| Article 8 | Article 7(2) | |||||
| Article 9 | Article 8 | |||||
| Article 10 | Article 9 | |||||
| Article 11 | Article 10 | |||||
| Article 12 | Article 11 | |||||
| Article 13 | Article 12 | |||||
| Article 13a | Article 163 | |||||
| Article 14 | — | |||||
| Article 15 | — | |||||
| Article 16 | — | |||||
| Article 17 | — | |||||
| Article 18 | — | |||||
| Annex I | — | |||||
| Annex II | — | |||||
| Article 1 | Article 87 | |||||
| Article 2 | Article 88 | |||||
| Article 3 | Article 89 | |||||
| Article 4 | Article 90 | |||||
| Article 5 | Article 91 | |||||
| Article 6 | Article 92 | |||||
| Article 7 | Article 93 | |||||
| Article 8 | Article 94 | |||||
| Article 9 | Article 95 | |||||
| Article 10 | Article 96 | |||||
| Article 11 | Article 97 | |||||
| Article 12 | Article 98 | |||||
| Article 13 | Article 99 | |||||
| Article 14 | Article 100 | |||||
| Article 15 | Article 101 | |||||
| Article 16 | Article 102 | |||||
| Article 17 | Article 103 | |||||
| Article 18 | Article 104 | |||||
| Article 19 | Article 105 | |||||
| Article 20 | Article 106 | |||||
| Article 21 | Article 107 | |||||
| Article 22 | Article 108 | |||||
| Article 23 | Article 109 | |||||
| Article 24 | Article 110 | |||||
| Article 25 | Article 111 | |||||
| Article 26 | Article 112 | |||||
| Article 27 | Article 113 | |||||
| Article 28 | Article 114 | |||||
| Article 29 | Article 115 | |||||
| Article 30 | Article 116 | |||||
| Article 31 | Article 117 | |||||
| Article 32 | — | |||||
| Article 33 | — | |||||
| Article 34 | — | |||||
| Annex I | — | |||||
| Annex II | — | |||||
| Article 1(1) | Article 2(1) | |||||
| Article 44(1) | ||||||
| Article 1(2) | Article 2(2) | |||||
| Article 44(2) | ||||||
| Article 2 | Article 3 | |||||
| Article 3 | Article 4 | |||||
| Article 4 | Article 5 | |||||
| Article 5 | Article 6 | |||||
| — | Article 43 | |||||
| Article 6 | Article 45 | |||||
| Article 7 | Article 46 | |||||
| Article 8 | Article 47 | |||||
| Article 9 | Article 48 | |||||
| Article 10 | Article 49 | |||||
| Article 11 | Article 50 | |||||
| Article 12 | Article 51 | |||||
| Article 13 | Article 52 | |||||
| Article 14 | Article 53 | |||||
| Article 15 | Article 54 | |||||
| Article 16 | Article 55 | |||||
| Article 17 | Article 56 | |||||
| Article 18 | Article 57 | |||||
| Article 19 | Article 58 | |||||
| Article 20 | Article 59 | |||||
| Article 21 | Article 60 | |||||
| Article 22 | Article 61 | |||||
| Article 23 | Article 62 | |||||
| Article 24 | Article 63 | |||||
| Article 25 | Article 64 | |||||
| Article 26 | Article 65 | |||||
| Article 27 | Article 66 | |||||
| Article 28 | Article 67 | |||||
| Article 29 | Article 68 | |||||
| Article 30 | Article 69 | |||||
| Article 31 | Article 70 | |||||
| Article 32 | Article 71 | |||||
| Article 33 | Article 72 | |||||
| Article 34 | Article 73 | |||||
| Article 35 | Article 74 | |||||
| Article 36 | Article 75 | |||||
| Article 37 | Article 76 | |||||
| Article 38 | Article 77 | |||||
| Article 39 | Article 78 | |||||
| Article 40 | Article 79 | |||||
| Article 41 | Article 80 | |||||
| Article 42 | Article 81 | |||||
| Article 43 | Article 82 | |||||
| Article 44 | Article 83 | |||||
| Article 45 | Article 84 | |||||
| Article 46 | Article 85 | |||||
| Article 47(1) | Article 86 | |||||
| Article 47(2) | Article 165 | |||||
| Article 48 | — | |||||
| — | Article 166 | |||||
| Article 49 | Article 167 | |||||
| Article 50 | Article 168 | |||||
| Annex I | Annex I | |||||
| Annex II | — | |||||
| Annex III | — | |||||
| — | Annex III | |||||
| — | Annex IV |
[^E0001]: Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73).
[^E0002]: Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
[^E0003]: Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (OJ L 374, 31.12.1991, p. 7).
[^E0004]: Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
[^E0005]: Commission Implementing Regulation (EU) 2015/884 of 8 June 2015 establishing technical specifications and procedures required for the system of interconnection of registers established by Directive 2009/101/EC of the European Parliament and of the Council (OJ L 144, 10.6.2015, p. 1).
[^E0006]: Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87).
[^E0007]: Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (OJ L 44, 16.2.1989, p. 40).
[^E0009]: Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349).
[^E0010]: Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council (OJ L 173, 12.6.2014, p. 190).
[^E0011]: Regulation (EU) 2021/23 of the European Parliament and of the Council of 16 December 2020 on a framework for the recovery and resolution of central counterparties and amending Regulations (EU) No 1095/2010, (EU) No 648/2012, (EU) No 600/2014, (EU) No 806/2014 and (EU) 2015/2365 and Directives 2002/47/EC, 2004/25/EC, 2007/36/EC, 2014/59/EU and (EU) 2017/1132 (OJ L 022, 22.1.2021, p. 1).
[^E0012]: Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (EU) 2017/1132 (Directive on restructuring and insolvency) (OJ L 172, 26.6.2019, p. 18).
[^E0013]: Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (OJ L 26, 31.1.1977, p. 1).
[^E0014]: Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions (OJ L 259, 2.10.2009, p. 14).
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.