Skip to main content

Implementing and delegated acts - Transparency Directive

Find links to implementing and delegated acts for  Directive 2004/109/EC on transparency requirements for listed companies.

The Transparency Directive empowers the Commission to adopt delegated and implementing acts to specify how competent authorities and market participants shall comply with the obligations laid down in the directive.

Copyright © IFRS Foundation

Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.

The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.

The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA.

Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation

Copyright notice concerning the IFRS Taxonomy Materials


30 DECEMBER 2022
Transparency Directive - Implementing and delegated acts: full list
Transparency Directive - Equivalence decisions