Amendment 30
ARTICLE 2a (new)
Article 1, paragraph 1 (Directive 86/635/EEC)
Article 2a
The text of Article 1(1) is replaced by the following text:
1. Articles 2, 3, 4(1), (3) to (5), 6, 7, 13, 14, 15(3)
and (4), 16 to 21, 29 to 35, 37 to 41, 42 first sentence,42a to 42d, 45(1), 46(1) and (2), 48 to 50, 50a, 51(1),56 to 59, 61 and 61a of Directive 78/660/EEC shallapply to the institutions mentioned in Article 2 ofthis Directive, except where this Directive providesotherwise. However, Articles 35(3), 36, 37 and 39(1)to (4) of this Directive shall not apply with respectto assets and liabilities that are valued in accordancewith Section 7a of Directive 78/660/EEC.
Amendment 31
ARTICLE 3, PARAGRAPH 1, SUBPARAGRAPH 1
1. Member States shall bring into force the laws, regulations
and administrative provisions necessary for them to complywith this Directive before They shall forthwith inform the
Commission thereof.1. Member States shall bring into force the laws, regulations
and administrative provisions necessary for them to complywith this Directive before 1 January 2004 . They shall forth-
with inform the Commission thereof.
Amendment 32
ARTICLE 4
Article 4 Deleted
This Directive shall enter into force on the twentieth day following its
publication in the Official Journal of the European Communities .
European Parliament legislative resolution on the proposal for a European Parliament and Council
directive amending Directives 78/660/EEC and 83/349/EEC as regards the valuation rules for the
annual and consolidated accounts of certain types of companies (COM(2000) 80  C5-0106/2000 
2000/0043(COD))
(Codecision procedure: first reading)
The European Parliament,
 having regard to the Commission proposal to the European Parliament and the Council
(COM(2000) 80) (1),
 having regard to Articles 251(2) and 44 of the EC Treaty, pursuant to which the Commission sub-
mitted the proposal to Parliament (C5-0106/2000),
(1) OJ C 311 E, 31.10.2000, p. 1.7.2.2002 EN C 34 E/103 Official Journal of the European Communities
Tuesday 15 May 2001
TEXT PROPOSED
BY THE COMMISSIONAMENDMENTS
BY PARLIAMENT
 having regard to Rule 67 of its Rules of Procedure,
 having regard to the report of the Committee on Legal Affairs and the Internal Market (A5-0130/
2001),
1. Approves the Commission proposal as amended;
2. Asks to be consulted again should the Commission intend to amend its proposal substantially or
replace it with another text;
3. Instructs its President to forward its position to the Council and Commission.
10. Manufacture, presentation and sale of tobacco products (recast version) ***II
A5-0162/2001
European Parliament legislative resolution on the joint text approved by the Conciliation Commit-
tee for a European Parliament and Council directive on the approximation of the laws, regulationsand administrative provisions of the Member States concerning the manufacture, presentation and
sale of tobacco products (C5-0086/2001  1999/0244(COD))
(Codecision procedure: third reading)
The European Parliament,
 having regard to the joint text approved by the Conciliation Committee (C5-0086/2001),
 having regard to its position at first reading (
1) on the Commission proposal to Parliament and the
Council (COM(1999) 594) (2),
 having regard to the amended Commission proposal (COM(2000) 428) (3),
 having regard to its position at second reading (4) on the Council common position (5),
 having regard to the Commissions opinion on Parliaments amendments to the common position
(COM(2001) 29  C5-0022/2001),
 having regard to Article 251(5) of the EC Treaty,
 having regard to Rule 83 of its Rules of Procedure, having regard to the report of its delegation to the Conciliation Committee (A5-0162/2001),
1. Approves the joint text;
2. Instructs its President to sign the act with the President of the Council pursuant to Article 254(1) of
the EC Treaty;
3. Instructs its Secretary-General duly to sign the act and, in agreement with the Secretary-General of
the Council, to have it published in the Official Journal of the European Communities;
4. Instructs its President to forward this legislative resolution to the Council and Commission.
(1) OJ C 67, 1.3.2001, p. 150.
(2) OJ C 150, 30.5.2000, p. 43.
(3) OJ C 337, 28.11.2000, p. 177.
(4) Texts Adopted, 13.12.2000, Item 7.
(5) OJ C 300, 20.10.2000, p. 49.C 34 E/104 EN 7.2.2002 Official Journal of the European Communities
Tuesday 15 May 2001