FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: In that case, the Member States may also waive the obligation on investment companies with variable capital to show separately the value adjustments referred to in Article 36.
Greek: Στην περίπτωση αυτή , τα Κράτη μέλη μπορούν επίσης να απαλλάξουν τις εταιρίες επενδύσεων με μεταβλητό κεφάλαιο , από την υποχρέωση να εμφανίζουν χωριστά τα ποσά των διορθώσεων αξίας που αναφέρονται στο άρθρο 36.
English: Article 61
Greek: Άρθρο 61
English: Until the entry into force of a Council Directive on consolidated accounts, the Member States need not apply to the dominant companies of groups governed by their national laws the provisions of Article 43 (1) (2) concerning the amount of capital and reserves and the profits and losses of the undertakings concerned if the annual accounts of such undertakings are consolidated into the group's annual accounts or if the holdings in those undertakings are valued by the equity method.
Greek: Μέχρι να τεθεί σε εφαρμογή η οδηγία για τους ενοποιημένους λογαριασμούς , τα Κράτη μέλη δεν επιβάλλεται να εφαρμόσουν στις δεσπόζουσες εταιρίες ομίλων , που διέπονται από την εθνική νομοθεσία , τις διατάξεις του άρθρου 43 παράγραφος 1 περίπτωση 2 σχετικά με τα ποσά των ιδίων κεφαλαίων και των αποτελεσμάτων των αναφερομένων επιχειρήσεων εφΆόσον οι ετήσιοι λογαριασμοί των επιχειρήσεων αυτών ενσωματώνονται στους λογαριασμοίς του ομίλου ή οι συμμετοχές στις επιχειρήσεις αυτές έχουν αποτιμηθεί με τη μέθοδο της καθαράς θέσεως.
English: Article 62
Greek: Άρθρο 62
English: Done at Brussels, 25 July 1978.
Greek: Έγινε στις Βρυξέλλες , στις 25 Ιουλίου 1978.
English: von DOHNANYI
Greek: von DOHNANYI
English: in Germany:
Spanish: en la República Federal de Alemania :
Portuguese: na República Federal da Alemanha :
Dutch: in de Bondsrepubliek Duitsland :
Finnish: Saksassa:
Czech: Německo:
Slovak: v Nemecku:
Polish: w Niemczech:
Hungarian: Németországban:
Slovenian: v Nemčiji:
Romanian: în Germania:
Bulgarian: в Германия:
Estonian: Saksamaal:
Latvian: Vācijā:
Maltese: fil-Ġermanja:
English: <language>en</language>
Spanish: <language>es</language>
English: FOURTH COUNCIL DIRECTIVE
Spanish: CUARTA DIRECTIVA DEL CONSEJO
English: based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
Spanish: basada en la letra g ) del apartado 3 del artículo 54 del Tratado y relativa a las cuentas anuales de determinadas formas de sociedad
English: Whereas simultaneous coordination is necessary in these fields for these forms of company because, on the one hand, these companies’ activities frequently extend beyond the frontiers of their national territories and, on the other, they offer no safeguards to third parties beyond the amounts of their net assets ;
Spanish: Considerando que es necesaria una coordinación simultánea en estas materias para dichas formas de sociedad, debido a que, por una parte, la actividad de tales sociedades se extiende frecuentemente más allá de los límites del territorio nacional y que, por otra parte, ofrecen como garantía ante los terceros únicamente su patrimonio social;
English: Whereas annual accounts must give a true and fair view of a company’s assets and liabilities, financial position and profit or loss ;
Spanish: Considerando que las cuentas anuales deberán ofrecer una imagen fiel del patrimonio, de la situación financiera, así como de los resultados de la sociedad;
English: whereas to this end a mandatory layout must be prescribed for the balance sheet and the profit and loss account and whereas the minimum content of the notes on the accounts and the annual report must be laid down ;
Spanish: que con este fin, deben preverse unos esquemas obligatorios para la elaboración del balance y de la cuenta de pérdidas y ganancias, y debe determinarse el contenido mínimo del Anexo de la Memoria, así como el del informe de gestión;
Italian: CHE A TAL FINE E NECESSARIO PREVEDERE SCHEMI VINCOLANTI PER LA REDAZIONE DELLO STATO PATRIMONIALE E DEL CONTO PROFITTI E PERDITE E STABILIRE IL CONTENUTO MINIMO DELL ' ALLEGATO E DELLA RELAZIONE SULLA GESTIONE;
English: Whereas the annual accounts of all companies to which this Directive applies must be published in accordance with Directive 68/151/EEC ;
Spanish: Considerando que las cuentas anuales de todas las sociedades a las que se aplique la presente Directiva deberán publicarse, de conformidad con la Directiva 68/151/CEE;
Italian: CONSIDERANDO CHE I CONTI ANNUALI DI TUTTE LE SOCIETA CUI SI APPLICA LA PRESENTE DIRETTIVA DEVONO FORMARE OGGETTO DI UNA PUBBLICITA CONFORMEMENTE ALLA DIRETTIVA 68/151/CEE;
English: Whereas annual accounts must be audited by authorized persons whose minimum qualifications will be the subject of subsequent coordination ;whereas only small companies may be relieved of this audit obligation;
Spanish: Considerando que las cuentas anuales deberán ser controladas por personas habilitadas cuyas cualificaciones mínimas se combinarán posteriormente, y que únicamente las pequeñas sociedades podrán estar exentas de esta obligación de control;
English: Whereas, when a company belongs to a group, it is desirable that group accounts giving a true and fair view of the activities of the group as a whole be published ;
Spanish: Considerando que, cuando una sociedad forme parte de un grupo, es deseable que las cuentas del grupo que se publiquen ofrezcan una imagen fiel de las actividades del grupo en su conjunto;
Italian: CONSIDERANDO CHE , QUANDO UNA SOCIETA FA PARTE DI UN GRUPPO , E AUSPICABILE CHE SIANO PUBBLICATI I CONTI DEL GRUPPO CHE DIANO UN QUADRO FEDELE DELLE ATTIVITA DEL GRUPPO NEL SUO COMPLESSO;
English: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
Spanish: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschraenkter Haftung;
Portuguese: die Aktiengesellschaft , die Kommanditgesellschaft auf Aktien , die Gesellschaft mit beschraenkter Haftung;
Dutch: die Aktiengesellschaft , die Kommanditgesellschaft auf Aktien , die Gesellschaft mit beschraenkter Haftung;
Slovak: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
Hungarian: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung,
Slovenian: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
Romanian: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
Maltese: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
English: in Belgium:
French: pour la Belgique:
Spanish: en Bélgica :
Portuguese: na Bélgica :
Dutch: in België :
Danish: i Belgien :
Finnish: Belgiassa:
Czech: Belgie:
Slovak: v Belgicku:
Polish: w Belgii:
Hungarian: Belgiumban:
Slovenian: v Belgiji:
Romanian: în Belgia:
Bulgarian: в Белгия:
Estonian: Belgias:
Latvian: Beļģijā:
Maltese: fil-Belġju:
English: la société anonyme/de naamloze vennootschap, la société en commandite par actions / de commanditaire vennootschap op aandelen, la société de personnes à responsabilité limitée/de personenvennootschap met beperkte aansprakelijkheid;
Spanish: la société anonyme/de naamloze vennootschap , la société en commandite par actions/de commanditaire vennootschap op aandelen , la société de personnes à responsabilité limitée de personenvennootschap met beperkte aanprakelijkheid;
Portuguese: La société anonyme/de naamloze vennootschap , la société en commandite par actions/de commanditaire vennootschap op aandelen , la société de personnes à responsabilité limiteé/de personenvennootschap met beperkte aansprakelijkheid;
Dutch: de naamloze vennootschap/la société anonyme , de commanditaire vennootschap op aandelen/la société en commandite par actions , de personenvennootschap met beperkte aansprakelijkheid/la société de personnes à responsabilité limitée;
Danish: la société anonyme / de nåmloze vennootschap , la société en commandite par actions / de commanditaire vennootschap op åndelen , la société de personnes à responsabilité limitée / de personenvennootschap met beperkte ånsprakelijkheid;
Finnish: la société anonyme / de naamloze vennootschap, la société en commandite par actions / de commanditaire vennootschap op aandelen, la société de personnes à responsabilité limitée / de personenvennootscap met beperkte aansprakelijkheid;
Slovak: la société anonyme/de naamloze vennootschap, la société en commandite par actions/de commaditaire vennootschap op aandelen, la société de personnes responsabilité limitée/de personenvennootschap met beperkte aansprakelijkheid;
Hungarian: la société anonyme/de naamloze vennootschap, la société en commandite par actions/de commanditaire vennootschap op aandelen, la société de personnes responsabilité limitée/de personenvennootschap met beperkte aansprakelijkheid,
Slovenian: la société anonyme/de naamloze vennootschap, la société en commandite par actions/de commanditaire vennootschap op aandelen, la société de personnes responsabilité limitée/de personenvennootschap met beperkte aansparakelijkheid;
Romanian: la société anonymede naamloze vennootschap, la société en commandite par actionsde commanditaire vennootschap op aandelen, la société de personnes à responsabilité limitéede personenvennootschap met beperkte aansprakelijkheid;
Maltese: la société anonymede naamloze vennootschap,la société en commandite par actionsde commanditaire vennootschap op aandelen,la société de personnes à responsabilité limitéede personenvennootschap met beperkte aansprakelijkheid;
English: in Denmark:
French: pour le Danemark:
Spanish: en Dinamarca :
Portuguese: na Dinamarca :
Dutch: in Denemarken :
Danish: i Danmark :
Finnish: Tanskassa:
Czech: Dánsko:
Slovak: v Dánsku:
Polish: w Danii:
Hungarian: Dániában:
Slovenian: na Danskem:
Romanian: în Danemarca:
Bulgarian: в Дания:
Estonian: Taanis:
Latvian: Dānijā:
Maltese: fid-Danimarka:
English: aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
Spanish: aktieselskaber , kommanditaktieselskaber , anpartsselskaber;
Portuguese: aktieselskaber , kommanditaktieselskaber , anpartsselskaber;
Dutch: aktieselskaber , kommanditaktieselskaber , anpartsselskaber;
Danish: aktieselskaber , kommanditaktieselskaber , anpartsselskaber;
Finnish: aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
Slovak: aktieseiskaber, kommanditaktie selskaber, anpartsselskaber;
Hungarian: aktieselskaber, kommanditaktieselskaber, anpartsselskaber,
Slovenian: aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
Romanian: aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
Maltese: aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
English: in France:
French: pour la France:
Spanish: en Francia :
Portuguese: na França :
Dutch: in Frankrijk :
Danish: i Frankrig :
Finnish: Ranskassa:
Czech: Francie:
Slovak: vo Francúzsku:
Polish: we Francji:
Hungarian: Franciaországban:
Slovenian: v Franciji:
Romanian: în Franța:
Bulgarian: във Франция:
Estonian: Prantsusmaal:
Latvian: Francijā:
Maltese: fi Franza:
English: la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
Spanish: la société anonyme , la société en commandite par actions , la société à responsabilité limitée;
Portuguese: la société anonyme , la société en commandite par actions , la société à responsabilité limitée;
Dutch: la société anonyme , la société en commandite par actions , la société à responsabilité limitée;
Danish: la société anonyme , la société en commandite par actions , la société à responsabilité limitée;
Finnish: la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
Slovak: la société anonyme, la société en commandite par actions, la société responsabilité limitée;
Hungarian: la société anonyme, la société en commandite par actions, la société responsabilité limitée,
Slovenian: la société anonyme, la société en commandite par actions, la société responsabilité limitée;
Romanian: la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
Maltese: la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
English: in Ireland:
French: pour l'Irlande:
Spanish: en Irlanda :
Portuguese: na Irlanda :
Dutch: in Ierland :
Danish: i Irland :
Finnish: Irlannissa:
Czech: Irsko:
Slovak: v Írsku:
Polish: w Irlandii:
Hungarian: Írországban:
Slovenian: na Irskem:
Romanian: în Irlanda:
Bulgarian: в Ирландия:
Estonian: Iirimaal:
Latvian: Īrijā:
Maltese: fl-Irlanda:
English: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
Spanish: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee;
Portuguese: public companies limited by shares or by gurantee , private companies limited by shares or by guarantee;
Dutch: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee;
Danish: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee;
Finnish: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
Polish: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
Hungarian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee,
Slovenian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
Romanian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
Maltese: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
English: in Italy:
French: pour l'Italie:
Spanish: en Italia :
Portuguese: na Itália :
Dutch: in Italië :
Danish: i Italien :
Finnish: Italiassa:
Czech: Itálie:
Slovak: v Taliansku:
Polish: we Włoszech:
Hungarian: Olaszországban:
Slovenian: v Italiji:
Romanian: În Italia:
Bulgarian: в Италия:
Estonian: Itaalias:
Latvian: Itālijā:
Maltese: fl-Italja:
English: la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;
Spanish: la società per azioni , la società in accomandite par actions , la società a responsabilità limitata;
Portuguese: la società per azioni , la società in accomandita per azioni , la società a responsabilità limitata;
Dutch: la società per azioni , la società in accomandita per azioni , la società a responsabilità limitata;
Danish: la società per azioni , la società in accomandita per azioni , la società a responsabilità limitata;
Finnish: la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;
Slovak: la societ per azioni, la societ in accomandita per azioni, la societ a responsabilit limitata;
Hungarian: la societ per azioni, la societ in accomandita per azioni, la societ a responsabilit limitata,
Slovenian: la societ per azioni, la societ in accomandita per azioni, la societa a responsabilit limitata;
Romanian: la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;
Maltese: la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;
English: in Luxembourg:
French: pour le Luxembourg:
Spanish: en Luxemburgo :
Portuguese: na Luxemburgo :
Dutch: in Luxemburg :
Danish: i Luxembourg :
Finnish: Luxemburgissa:
Czech: Lucembursko:
Slovak: v Luxemburgu:
Polish: w Luksemburgu:
Hungarian: Luxemburgban:
Slovenian: v Luksemburgu:
Romanian: În Luxemburg:
Bulgarian: в Люксембург:
Estonian: Luksemburgis:
Latvian: Luksemburgā:
Maltese: fil-Lussemburgu:
English: in the Netherlands:
French: pour les Pays-Bas:
Spanish: en los Países Bajos :
Portuguese: nos Países Baixos :
Dutch: in Nederland :
Danish: i Nederlandene :
Finnish: Alankomaissa:
Czech: Nizozemsko:
Slovak: v Holandsku:
Polish: w Niderlandach:
Hungarian: Hollandiában:
Slovenian: na Nizozemskem:
Romanian: În Țările de Jos:
Bulgarian: в Нидерландия:
Estonian: Hollandis:
Latvian: Nīderlandē:
Maltese: fl-Olanda:
English: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Spanish: de naamloze vennootschap , de besloten vennootschap met beperkte aansprakelijkheid;
Portuguese: de naamloze vennotschap , de besloten vennootschap met beperkte aansprakelijkheid;
Dutch: de naamloze vennootschap , de besloten vennootschap met beperkte aansprakelijkheid;
Danish: de nåmlose vennootschap , de besloten vennootschap met beperkte ånsprakelijkheid;
Finnish: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Slovak: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Hungarian: de naamloze vennootschap, de besloten vennoontschap met beperkte aansprakelijdheid,
Slovenian: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Romanian: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Maltese: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
English: in the United Kingdom:
French: pour le Royaume-Uni:
Spanish: en el Reino Unido :
Portuguese: no Reino Unido :
Dutch: in het Verenigd Koninkrijk :
Danish: i Det forenede Kongerige;
Finnish: Yhdistyneessä kuningaskunnassa:
Czech: Spojené království:
Slovak: v Spojenom kráľovstve:
Polish: w Zjednoczonym Królestwie:
Hungarian: az Egyesült Királyságban:
Slovenian: v Združenem kraljestvu:
Romanian: În Regatul Unit:
Bulgarian: в Обединеното кралство:
Estonian: Ühendkuningriigis:
Latvian: Apvienotajā Karalistē:
Maltese: fir-Renju Unit:
English: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Spanish: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee.
Portuguese: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee.
Dutch: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee.
Danish: public companies limited by shares or by guarantee , private companies limited by shares or by guarantee.
Finnish: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Slovak: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Hungarian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Slovenian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Romanian: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Maltese: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
English: The annual accounts shall give a true and fair view of the company’s assets, liabilities, financial position and profit or loss.
Spanish: Las cuentas anuales deberán ofrecer una imagen fiel del patrimonio, de la situación financiera, así como de los resultados de la sociedad.
English: The balance sheet and profit and loss account items that are preceded by Arabic numerals may be combined where:
French: Les postes du bilan et du compte de profits et pertes qui sont précédés de chiffres arabes peuvent être regroupés:
Spanish: Las partidas del balance y de la cuenta de pérdidas y ganancias precedidas de números árabes, podrán reagruparse :
Czech: Položky rozvahy a výsledovky označené arabskou číslicí mohou být sloučeny,
Slovak: Položky súvahy a položky výkazu ziskov a strát, ktoré sú označené arabskými číslicami, sa môžu zlúčiť, ak:
Polish: Pozycje bilansu oraz rachunku zysków i strat poprzedzone cyframi arabskimi mogą być połączone, jeżeli:
Slovenian: Postavke bilance stanja in izkaza poslovnega izida, pred katerimi stojijo arabske številke, se lahko združijo, kadar:
Romanian: Posturile din bilanț și din contul de profit și pierderi care sunt precedate de cifre arabe pot fi combinate, dacă:
Bulgarian: Перата в баланса и в отчета за приходите и разходите, които са означени с арабски цифри, могат да се групират, когато:
Estonian: Bilansi ja kasumiaruande kirjeid, mis on tähistatud araabia numbritega, võib ühendada, kui:
Maltese: L-entrati tal-karta tal-bilanċi u kont ta' qligħ u telf li jsiru wara numri Għarab jistgħu jingħaqdu meta:
English: they are immaterial in amount for the purposes of Article 2 (3) ;
Spanish: cuando sólo representen un importe irrelevante respecto al objetivo del apartado 3 del artículo 2;
English: For the purposes of this Directive, “investment companies“ shall mean only:
Spanish: Se entenderá por sociedades de inversión en el sentido de la presente Directiva, únicamente :
English: For the purposes of this Directive, “financial holding companies“ shall mean only those companies the sole object of which is to acquire holdings in other undertakings, and to manage such holdings and turn them to profit, without involving themselves directly or indirectly in the management of those undertakings, the aforegoing without prejudice to their rights as shareholders.
Spanish: Se entenderá por sociedades de participación financiera en el sentido de la presente Directiva, solamente las sociedades cuyo único objeto sea la adquisición de participaciones en otras empresas, así como la gestión y la revalorización de estas participaciones, sin que estas sociedades se inmiscuyan directa o indirectamente en la gestión de estas empresas, sin perjuicio de los derechos que las sociedades de participación financiera tengan en su condición de accionistas o de socios.
English: (unless national law provides that called-up capital be shown under “Liabilities“.
Spanish: a menos que la legislación nacional disponga la inscripción del capital invocado, en el pasivo.
English: National law may also provide for formation expenses to be shown as the first item under “Intangible assets“.
Spanish: La legislación nacional podrá disponer también la inscripción de los gastos de establecimiento como primera partida bajo « Inmovilizaciones incorporales ».
English: acquired for valuable consideration and need not be shown under C (I) (3) ;
Spanish: adquiridos a título oneroso, sin que deban figurar en la partida C I 3;
English: (unless national law provides for it to be shown under A (VI) under “Liabilities“).
Spanish: a menos que la legislación nacional disponga su inscripción en la partida A VI del pasivo ).
English: Capital and reservesI.
Spanish: Capital y reservas
English: or loss brought forward
Spanish: Resultados diferidos
English: (unless national law requires that this item be shown under F under “Assets“ or under E under “Liabilities“).
Spanish: a menos que la legislación nacional disponga la inscripción de esta partida en las partidas F del activo o E del pasivo ).