# C_2016065EN.01025001.xml

| 19.2.2016 | EN | Official Journal of the European Union | C 65/250 |
| --- | --- | --- | --- |

19.2.2016

EN

Official Journal of the European Union

C 65/250

---

P7_TA(2013)0261

Financial statements and related reports of certain types of undertakings ***I

European Parliament legislative resolution of 12 June 2013 on the proposal for a directive of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (COM(2011)0684 — C7-0393/2011 — 2011/0308(COD))

(Ordinary legislative procedure: first reading)

(2016/C 065/46)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to Parliament and the Council (COM(2011)0684), |
| --- | --- |

—

having regard to the Commission proposal to Parliament and the Council (COM(2011)0684),

| — | having regard to Article 294(2) and Article 50(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C7-0393/2011), |
| --- | --- |

—

having regard to Article 294(2) and Article 50(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C7-0393/2011),

| — | having regard to Article 294(3) of the Treaty on the Functioning of the European Union, |
| --- | --- |

—

having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

| — | having regard to the opinion of the European Economic and Social Committee of 29 March 2012 (1), |
| --- | --- |

—

having regard to the opinion of the European Economic and Social Committee of 29 March 2012 (1),

1

| — | having regard to the opinion of the Committee of Regions of 19 July 2012 (2), |
| --- | --- |

—

having regard to the opinion of the Committee of Regions of 19 July 2012 (2),

2

| — | having regard to the undertaking given by the Council representative by letter of 17 April 2013 to approve Parliament's position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union, |
| --- | --- |

—

having regard to the undertaking given by the Council representative by letter of 17 April 2013 to approve Parliament's position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

| — | having regard to Rule 55 of its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 55 of its Rules of Procedure,

| — | having regard to the report of the Committee on Legal Affairs and the opinions of the Committee on Foreign Affairs, the Committee on Development and the Committee on Economic and Monetary Affairs (A7-0278/2012), |
| --- | --- |

—

having regard to the report of the Committee on Legal Affairs and the opinions of the Committee on Foreign Affairs, the Committee on Development and the Committee on Economic and Monetary Affairs (A7-0278/2012),

| 1. | Adopts its position at first reading hereinafter set out; |
| --- | --- |

1.

Adopts its position at first reading hereinafter set out;

| 2. | Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text; |
| --- | --- |

2.

Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text;

| 3. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
| --- | --- |

3.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

---

(1)  OJ C 181, 21.6.2012, p. 84.

1

(2)  OJ C 277, 13.9.2012, p. 171.

2

---

P7_TC1-COD(2011)0308

Position of the European Parliament adopted at first reading on 12 June 2013 with a view to the adoption of Directive 2013/.../EU of the European Parliament and of the Council 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

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, directive 2013/34/EU.)

---