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

Contents

(1) Article 1 is amended as follows:
(2) in Article 3, paragraph 13 is replaced by the following: ‘…
(3) in Article 19(1), the fourth subparagraph is replaced by t…
(4) Article 19a is amended as follows:
(5) Article 29a is amended as follows:
(6) Article 29b is amended as follows:
(7) Article 29c is deleted;
(8) the following article is inserted: ‘Article 29ca Sustainab…
(9) Article 29d is replaced by the following: ‘Article 29d Sin…
(10) the following chapter is inserted: ‘CHAPTER 6c DIGITAL SUP…
(11) in Article 33, paragraph 1 is replaced by the following: ‘…
(12) Article 34 is amended as follows:
(13) in Article 40a, paragraph 1 is amended as follows:
(14) Article 49 is amended as follows:

(3)in Article 19(1), the fourth subparagraph is replaced by the following:‘Undertakings which, on their balance sheet dates, exceed a net turnover of EUR 450000000 and an average number of 1000 employees during the financial year shall report information on the key intangible resources and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.’;