XI. INTERNAL MARKET AND FINANCIAL SERVICES

A. COMPANY LAW, INDUSTRIAL DEMOCRACY AND ACCOUNTING STANDARDS (1)

1. 368 L 0151: First Council Directive of 9 March 1968 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, with a view to making such safeguards equivalent throughout the Community (68/151/EEC) (OJ No L 65, 14.3.1968, p. 8), as amended by:

- 172 B: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland (OJ No L 73, 27.3.1972, p. 14),

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23).

The following is added to Article 1:

' - in Austria:

die Aktiengesellschaft, die Gesellschaft mit beschraenkter Haftung;

- in Finland:

osakeyhtioe/aktiebolag;

- in Norway:

aksjeselskap;

- in Sweden:

aktiebolag`.

2. 377 L 0091: Second Council Directive of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited-liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (77/91/EEC) (OJ No L 26, 31.1.1977, p. 1), as amended by:

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23),

- 392 L 0101: Council Directive 92/101/EEC of 23 November 1992 (OJ No L 347, 28.11.1992, p. 64).

(a) The following is added to Article 1 (1), first subparagraph:

' - in Austria:

die Aktiengesellschaft;

- in Finland:

osakeyhtioe/aktiebolag;

- in Norway:

aksjeselskap;

- in Sweden:

aktiebolag.`;

(b) in Article 6, the term 'European units of account` is replaced by 'ecus`;

3. 378 L 0855: Third Council Directive of 9 October 1978 based on Article 54 (3) (g) of the Treaty concerning mergers of public limited liability companies (78/855/EEC) (OJ No L 295, 20.10.1978, p. 36), as amended by:

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23).

The following is added to Article 1 (1):

' - in Austria:

die Aktiengesellschaft;

- in Finland:

osakeyhtioe/aktiebolag;

- in Norway:

aksjeselskap;

- in Sweden:

aktiebolag.`;

4. 378 L 0660: Fourth Council Directive of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC) (OJ No L 222, 14.8.1978, p. 11), as amended by:

- 179 H: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Hellenic Republic (OJ No L 291, 19.11.1979, p. 17),

- 383 L 0349: Seventh Council Directive of 13 June 1983 based on Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC) (OJ No L 193, 18.7.1983, p. 1),

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23),

- 389 L 0666: Eleventh Council Directive of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (89/666/EEC) (OJ No L 395, 30.12.1989, p. 36),

- 390 L 0604: Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus (OJ No L 317, 16.11.1990, p. 57),

- 390 L 0605: Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives (OJ No L 317, 16.11.1990, p. 60).

(a) The following is added to Article 1 (1), first subparagraph:

' - in Austria:

die Aktiengesellschaft, die Gesellschaft mit beschraenkter Haftung;

- in Finland:

osakeyhtioe/aktiebolag;

- in Norway:

aksjeselskap;

- in Sweden:

aktiebolag.`;

(b) the following is added to Article 1 (1), second subparagraph:

' (m) - in Austria:

die offene Handelsgesellschaft, die Kommanditgesellschaft;

(n) - in Finland:

avoin yhtioe/oeppet bolag, kommandiittiyhtioe/kommanditbolag;

(o) - in Norway:

partrederi, ansvarlig selskap, kommandittselskap;

(p) - in Sweden:

handelsbolag, kommanditbolag.`.

5. 383 L 0349: Seventh Council Directive of 13 June 1983 based on Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC) (OJ No L 193, 18.7.1983, p. 1), as amended by:

- 185 I: Act concerning the conditions of accession and the adjustments to the Treaties - Accession of the Kingdom of Spain and the Portuguese Republic (OJ No L 302, 15.11.1985, p. 23),

- 390 L 0604: Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecus (OJ No L 317, 16.11.1990, p. 57),

- 390 L 0605: Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives (OJ No L 317, 16.11.1990, p. 60).

The following is added to Article 4 (1), first subparagraph:

' (m) - in Austria:

die Aktiengesellschaft, die Gesellschaft mit beschraenkter Haftung;

(n) - in Finland:

osakeyhtioe/aktiebolag;

(o) - in Norway:

aksjeselskap;

(p) - in Sweden:

aktiebolag.`.

6. 389 L 0667: Twelfth Council Company Law Directive of 21 December 1989 on single-member private limited-liability companies (89/667/EEC) (OJ No L 395, 30.12.1989, p. 40).

The following is added to Article 1:

' - in Austria:

Aktiengesellschaft, Gesellschaft mit beschraenkter Haftung;

- in Finland:

osakeyhtioe/aktiebolag;

- in Norway:

aksjeselskap;

- in Sweden:

aktiebolag.`.