Key Benefits:
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:
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.
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 2015The Minister for Security and Justice,
G.A. van der Steur