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( d ) Company law

1 . First Council Directive 68/151/EEC of 9 March 1968 ( OJ No L 65 , 14 . 3 . 1968 , p . 8 ) , as amended by :

- the 1972 Act of Accession ( OJ No L 73 , 27 . 3 . 1972 , p . 14 ) ,

- the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) .

( a ) The following is added to Article 1 :

" - in Spain :

la sociedad anonima , la sociedad comanditaria por acciones , la sociedad de responsabilidad limitada ;

- in Portugal :

a sociedade anonima de responsabilidade limitada , a sociedade em comandita por acçoes , a sociedade por quotas de responsabilidade limitada . "

( b ) Article 2 ( 1 ) ( f ) is replaced by the following :

" ( f ) The balance sheet and the profit and loss account for each financial year . The document containing the balance sheet must give details of the persons who are required by law to certify it . However , in respect of the Gesellschaft mit beschraenkter Haftung , société de personnes à responsabilité limitée , personenvennootschap met beperkte aansprakelijkheid , société à responsabilité limitée , !*** , società a responsabilità limitata and sociedade em comandita por acçoes under German , Belgian , French , Greek , Italian , Luxembourg or Portuguese law referred to in Article 1 , the besloten naamloze vennootschap under Netherlands law , the private company under the law of Ireland and the private company under the law of Northern Ireland , the compulsory application of this provision shall be postponed until the date of implementation of a Directive concerning coordination of the contents of balance sheets and of profit and loss accounts and concerning exemption of such of those companies whose balance sheet total is less than that specified in the Directive from the obligation to make disclosure in full or in part of the said documents . The Council will adopt such a Directive within two years following adoption of the present Directive . "

2 . Second Council Directive 77/91/EEC of 13 December 1976 ( OJ No L 26 , 31 . 1 . 1977 , p . 1 ) , as amended by the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) .

The following is added to Article 1 ( 1 ) :

" - in Spain :

la sociedad anonima ;

- in Portugal :

a sociedade anonima de responsabilidade limitada . "

3 . Third Council Directive 78/885/EEC of 9 October 1978 ( OJ No L 295 , 20 . 10 . 1978 , p . 36 ) , as amended by the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) .

The following is added to Article 1 ( 1 ) :

" - in Spain :

la sociedad anonima ;

- in Portugal :

a sociedade anonima de responsabilidade limitada . "

4 . Fourth Council Directive 78/660/EEC of 25 July 1978 ( OJ No L 222 , 14 . 8 . 1978 , p . 11 ) , as amended by :

- the 1979 Act of Accession ( OJ No L 291 , 19 . 11 . 1979 , p . 17 ) .

- Council Directive 83/349/EEC of 13 June 1983 ( OJ No L 193 , 18 . 7 . 1983 , p . 1 ) ,

- Council Directive 84/569/EEC of 27 November 1984 ( OJ No L 314 , 4 . 12 . 1984 , p . 28 ) .

The following is added to Article 1 ( 1 ) :

" - in Spain :

la sociedad anonima , la sociedad comanditaria por acciones , la sociedad de responsabilidad limitada ;

- in Portugal :

a sociedade anonima de responsabilidade limitada , a sociedade em comandita por acçoes , a sociedade por quotas de responsabilidade limitada . "

5 . Seventh Council Directive 83/349/EEC of 13 June 1983 ( OJ No L 193 , 18 . 7 . 1983 , p . 1 ) .

The following is added to Article 4 ( 1 ) :

" ( k ) in Spain :

la sociedad anonima , la sociedad comanditaria por acciones , la sociedad de responsabilidad limitada ;

( l ) in Portugal :

a sociedade anonima de responsabilidade limitada , a sociedade em comandita por acçoes , a sociedade por quotas de responsabilidade limitada . "