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This document serves as an amendment to the Interlocal Agreement for Interim Cost Sharing and Capacity Allocation related to the Western Wake Regional Wastewater Management Facilities, focusing on
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(22) Article 18, paragraph 1, sub-point (a) of Directive 2013/34/EU: “the net turnover broken down by categories of activity and into geographical markets, in so far as those categories and markets differ substantially from one another, taking account of the manner in which the sale of products and the provision of
(2) Article 29b(1), third subparagraph, of Directive 2013/34/EU of the European Parliament and of the Council requires the Commission to provide for sustainability reporting standards by means of delegated acts by 30 June 2024 specifying the information that undertakings are to report with regard to sustainability
Article 19a(3) and Article 29a(3) of Directive 2013/34/EU exempt all subsidiary undertakings from the obligation to report non-financial information where such undertakings and their subsidiary undertakings are included in the consolidated management report of their parent undertaking, provided that report includes non
(2) Article 29b(1), third subparagraph, of Directive 2013/34/EU of the European Parliament and of the Council requires the Commission to provide for sustainability reporting standards by means of delegated acts by 30 June 2024 specifying the information that undertakings are to report with regard to sustainability
Based on Article 29a Accounting Directive, an undertaking governed by the law of a Member State that is a parent undertaking of a large group43 must report sustainability information at consolidated level (consolidated sustainability statement) concerning the undertaking's impacts on sustainability matters, and
A: CSRD article 48i requires that Member States shall permit a Union subsidiary undertaking whose parent undertaking is not governed by the law of a Member State to prepare consolidated sustainability reporting that includes all Union subsidiary undertakings of such parent undertaking.
Article 19a(1) and Article 29a(1) of Directive 2013/34/EU require undertakings to disclose information about five reporting areas: business model; policies, including due diligence processes implemented; the outcome of those policies; risks and risk management; and key performance indicators relevant to the business.
Article 22 of the Directive contains general principles relating to the preparation of the Annual Report, content and format requirements for the balance sheet and the income statement, requirements regarding a report on activities of the AIF during the year, disclosure of material changes in information previously

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