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| (OJEU) | | A parent company (investing company) controls a subsidiary. |
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| The Official Journal of the European Union is the official gazette of record for the EU.
| | == See also == |
| | | * [[Group]] |
| | | * [[Group accounts]] |
| OJEU is the successor to the Official Journal of the European Community (OJEC). It is often abbreviated to "OJ" where the EU context is clear.
| | * [[Letter of comfort]] |
| | | * [[Parent currency]] |
| | | * [[Simple investment accounting]] |
| OJEU is only published online ("e-OJ"). Electronic editions of the OJ (e-OJ) published after 1 July 2013 have legal force.
| | * [[Sister company]] |
| | | * [[Subsidiary]] |
| The paper version no longer has legal force except when the OJ online cannot be published due to IT systems disruption.
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| OJEU is divided into "series":
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| * The L Series contains EU legislation including regulations, directives, decisions, recommendations and opinions. [http://eur-lex.europa.eu/homepage.html EUR-Lex] | |
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| * The C Series contains EU information and notices including the judgments of the European Courts, calls for expressions of interest for EU programmes and projects; public contracts for food aid; etc. | |
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| * The supplementary S series deals with European public procurement through invitations to tender. [http://ted.europa.eu/TED/main/HomePage.do TED] (Tenders Electronic Daily) | |
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| ==See also==
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| *[[European Union]] | |
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| == External link ==
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| *[https://eur-lex.europa.eu/content/help/oj/about-oj.html The official Journal of the European Union ] | |
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]] | | [[Category:The_business_context]] |
