1. Articles 31 and 38 shall not apply to branches opened by credit institutions and financial institutions covered by Council Directive 89/117/EEC
(
31
)
.
2. Pending subsequent coordination, the Member States need not apply Articles 31 and 38 to branches opened by insurance companies.
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Chapter III · Disclosure and interconnection of central, commercial and companies registers › Section 4 · Application and implementing arrangements › Article 42
Exemptions to provisions on disclosure of accounting documents for branches
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