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Directive (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. ) article 42 CELEX: 02017L1132-20220812 Exemptions to provisions on disclosure of accounting documents for branches
1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC (). 2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies. |