BAKGRUNN (fra kommisjonsforordningen)
 

(1) Reporting requirements in the field of accounting pursue various objectives. They do not merely provide information for investors in capital markets but also give an account of past transactions and enhance corporate governance. It is important to streamline those requirements to ensure that they fulfil the purposes for which they were intended and to limit the administrative burden. 

(2) In view of the significant inflation during 2021 and 2022, the monetary size criteria for determining the size category of a company to account for the impact of inflation were reviewed. 

(3) According to Eurostat data, over a period of around 10 years from 1 January 2013 to 31 March 2023, the cumulated inflation reached 24.3% in the euro area and 27.2% in the whole Union. 

(4) Therefore, the Commission considers it necessary to adjust and round up the thresholds referred to in Article 3(1) to (7) of Directive 2013/34/EU by 25% for inflation. 

(5) Directive 2013/34/EU should therefore be amended accordingly. 

(6) To enable undertakings or groups to benefit from the adjusted thresholds as soon as possible, the laws, regulations and administrative provisions necessary to comply with this Directive should apply at the latest for financial years beginning on or after 1 January 2024. Member States may allow undertakings to apply those provisions for financial year beginning on or after 1 January 2023. 

(7) The Commission has consulted the Expert Group of the European Securities Committee in accordance with Article 49(3a) of Directive 2013/34/EU,