Scope and perimeter workspace
Group perimeter, entity by entity
Buyer task 3. Grounded in 3 provisions of the article record, each cited on the row.
The article behind every field
| Amending article | Changes | The provision, one page each | Who it binds |
|---|---|---|---|
| Article 2(1) | 2013/34/EU, Article 1(3) and 1(4) | Who the reporting rules now reach | Large undertakings and groups above the two tests, regardless of legal form; the bodies named in paragraph 4 are outside. |
| Article 2(5) | 2013/34/EU, Article 29a(1) and 29a(3) | Consolidated reporting by the parent | Parent undertakings of groups above the two consolidated tests. |
| Article 2(13) | 2013/34/EU, Article 40a(1) | Third-country groups, subsidiaries and branches | EU subsidiaries and branches of third-country groups above the tests; Member States (the option). |
Add a row
| Entity, as it appears in the consolidation | Member State or third country | The limb this entity is tested under | Balance sheet date the figures are taken at | Net turnover at that date, EUR million | Average number of employees in the financial year | The group net turnover in the Union, EUR million (third-country limb only) | Above EUR 450 000 000 in each of the last two consecutive financial years? | The EU subsidiary or branch net turnover, EUR million (third-country limb only) | Financial holding only: do the subsidiaries run independent business models and operations? | Reading |
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Specimen: a worked row from this register
The specimen the record holds for this register, rendered from data/ by the same code the page and the browser use (R-165). Made up, so you can see what the register reads. Not your data, and not a finding about anyone.
| Entity, as it appears in the consolidation | Member State or third country | The limb this entity is tested under | Balance sheet date the figures are taken at | Net turnover at that date, EUR million | Average number of employees in the financial year | The group net turnover in the Union, EUR million (third-country limb only) | Above EUR 450 000 000 in each of the last two consecutive financial years? | The EU subsidiary or branch net turnover, EUR million (third-country limb only) | Financial holding only: do the subsidiaries run independent business models and operations? | Reading |
|---|---|---|---|---|---|---|---|---|---|---|
| Northern Chemicals GmbH | Germany | EU undertaking | 2026-12-31 | 620 | 1400 | left blank | left blank | left blank | not applicable | in scope on both tests. amended Article 1(3) and Article 19a(1) of Directive 2013/34/EU; Directive (EU) 2026/470, Article 2(1) and Article 2(4). |
What this register does not do
It does not compute turnover or headcount from your ledgers and it does not decide the consolidation perimeter. You enter the balance sheet date figures; the register applies the two tests the text states and cites the article.
Not legal advice; does not certify. Every field carries the article it rests on, and where the text is silent the register says so rather than inventing a fact.
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