Directive (EU) 2026/470, Article 2(3)

Key intangible resources disclosure

In shortAn undertaking above the two tests must report on its key intangible resources in the management report: it explains how the business model fundamentally depends on them and how they create value. The same two thresholds gate this disclosure. The provision binds undertakings above the two tests. Read the source: 2013/34/EU, Article 19(1), fourth subparagraph.

What is the requirement, in plain English?

An undertaking above the two tests must report on its key intangible resources in the management report: it explains how the business model fundamentally depends on them and how they create value. The same two thresholds gate this disclosure.

What evidence does a regulator or an auditor ask for?

The intangible resources section, the link to the business model, and the figures that show the two tests are met.

Which dates matter?

Transposition of Articles 1, 2 and 3: 19 March 2027

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 Articles 19a, 29a

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.

Not legal advice; does not certify. Every field on this page carries its own source pointer, and the record is replayed by the pages, the check and the export from one reviewed record.

Read from 2013/34/EU, Article 19(1), fourth subparagraph, as amended by Directive (EU) 2026/470, Article 2(3), saved from EUR-Lex on 2026-10-17.