Article 6 Report on payments to governments | Directive 2004/109/EC - Transparency Directive | Better Regulation

AI Summary of Article 6 Report on payments to governments

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Version status: Amended | Document consolidation status: Updated to reflect all known changes

Version date: 26 November 2013 - onwards

Article 6 Report on payments to governments

Member States shall require issuers active in the extractive or logging of primary forest industries, as defined in Article 41(1) and (2) of 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.], to prepare on an annual basis, in accordance with Chapter 10 of that Directive, a report on payments made to governments. The report shall be made public at the latest six months after the end of each financial year and shall remain publicly available for at least 10 years. Payments to governments shall be reported at consolidated level.

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