Directive (EU) 2026/470, Article 2(2)

Inflation review of the thresholds

In shortThe Commission must review the reporting thresholds at least every five years and may adjust them by delegated act for inflation, using the inflation measures published in the Official Journal. The paragraphs covered are the size classes, Article 19(1), Article 19a(1), Article 29a(1) and Article 40a(1). The provision binds the commission (review and adjustment); undertakings (the thresholds that apply to them). Read the source: 2013/34/EU, Article 3(13).

What is the requirement, in plain English?

The Commission must review the reporting thresholds at least every five years and may adjust them by delegated act for inflation, using the inflation measures published in the Official Journal. The paragraphs covered are the size classes, Article 19(1), Article 19a(1), Article 29a(1) and Article 40a(1).

What evidence does a regulator or an auditor ask for?

The scope note's recorded basis for the figures, and a watch on the delegated acts that move the thresholds.

Which dates matter?

No date is stated for this provision in the text.

The transposition deadline for Articles 1 to 3 of the amending directive is 19 March 2027 (Article 5). For Article 4 it is 26 July 2028, applied from 26 July 2029.

What does it cross-reference?

2013/34/EU Article 49

How do I check a draft against this provision?

Paste your draft into the reading. The reading returns, per provision, whether a phrase specific to this requirement appears in your own words, quoted, with the article cited here. Where a line reaches nothing it reads no mapping identified.

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Read from 2013/34/EU, Article 3(13), as amended by Directive (EU) 2026/470, Article 2(2), saved from EUR-Lex on 2026-10-17.