Implementation of the annual accounts Directive

Original Language Title: Uitvoeringswet richtlijn jaarrekening

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

Law of 30 September 2015 amending Book 2 of the Civil Code implementing Directive 2013 /34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements reports and related reports of certain types of works, amending Directive 2006 /43/EC of the European Parliament and of the Council and repealing Council Directives 78 /660/EEC and 83 /349/EEC (PbEU 2013, L 182) (Implementing law) Directive of the

We Willem-Alexander, at the grace of God, King of the Netherlands, Prince of Orange-Nassau, etc. etc. etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we have taken into consideration the fact that it is Directive 2013/34 /EU of the European Parliament and of the Council of 26 June 2013 on annual financial statements, consolidated financial statements and related reports of certain types of works, amending the annual financial statements, Directive 2006 /43/EC of the European Parliament and of the Council and repealing Directives 78 /660/EEC and 83 /349/EEC of the Council (PbEU 2013, L 182) is necessary to make any changes to Book 2 of the Civil Code ;

It is true that we have heard the Department of State advisories, and with all the States-General, agreed upon in common, and are understood to mean that we approve and understand the following:


Article I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modid the Civil Code Book 2.]

Article II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Economic Crimes.]

Article IIa

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Financial Supervision Act and the Accounting Financial Reporting Act.]

Article IIb

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Media Act 2008, the Education and Vocational Education Act, the Law on Centre of Expertises, the Law on the Dutch Organization for Scientific Research and the Law on Higher Education and Scientific Research.]

Article IIc

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Pension Act, the Works Councils Act and the Compulsory Occupational Pension Scheme Act.]

Article IId

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modifying the Motor Vehicle Liability Insurance Act, the Law on the Formal Foreign Corporations and the Law Supervision and Dispute Settlement collective management organizations authors-and related rights.]

Article IIe

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Financial Supervision Act.]

Article IIf

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Solvency II Directive, the Pensions Act, the Compulsory Occupational Pension Scheme, this Act, the Pension Communication Act, and the Law General Pension Fund Act (Kst. 34117).]

Article III

No other versions Save Relationships (...) (External Link) Permanent Link
  • 1 This Law shall enter into force on a date to be determined by Royal Decree.

  • 2 The rules laid down in this Act apply to annual accounts, administrative reports and reports as referred to in Article 4 (2). Article 392a which are drawn up over the financial years beginning on or after 1 January 2016. The requirements of this Act may be applied to annual accounts, reports of management and reports referred to in Article 392a drawn up over financial years which have been started before 1 January 2016.


Article IV

No other versions Save Relationships (...) (External Link) Permanent Link

This law is cited as: Implementation Act Directive Financial Statements.

Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.

Entry

Wassenaar, 30 September 2015

William-Alexander

The Minister for Security and Justice,

G.A. van der Steur

Published the ninth of October 2015

The Minister for Security and Justice,

G.A. van der Steur