No C 144/10 Official Journal of the European Communities 11.6. 86 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Directive amending Directive 78/660/EEC on annual accounts and 
Directive 83/349/EEC on consolidated accounts as regards the scope of those Directives 
COM(86) 238 final 
(Submitted by the Commission to the Council on 5 May 1986) 
(86/C 144/13) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 54 (3) 
(g) thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Comittee, 
Whereas Council Directive 78/660/EEC ('), as last 
amended by the Act of Accession of Spain and Portugal, 
applies to the annual accounts of public and private 
limited companies in particular because those types of 
company offer no safeguards to third parties beyond the 
amounts of their net assets; 
Whereas, in accordance with Council Directive 
83/349/EEC (2), as amended by the Act of Accession of 
Spain and Portugal, Member States need only require 
companies covered by Directive 78/660/EEC to draw up 
consolidated accounts; 
Whereas inside the Community there is a substantial and 
constantly growing number of partnerships, limited 
partnerships and unlimited companies all of whose 
unlimited members are constituted as either public or 
private limited companies; 
Whereas it would contradict the spirit and the aims of 
the abovementioned Directives to allow Member States 
not to apply these Community rules to such partnerships, 
limited partnerships and unlimited companies; 
(') OJ No L 222, 14. 8. 1978, p. 11. 
(2) OJNoL 193, 18.7. 1983, p. 1. Whereas the provisions covering the scope of the two 
Directives in question should therefore be explicity 
supplemented, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
The following is hereby inserted as paragraph la in 
Article 1 of Directive 78/660/EEC: 
Article la 
The coordination measures prescribed by this 
Directive shall also apply to the laws, regulations and 
administrative provisions of the Member States 
relating to the following types of company: 
(a) in Germany: 
die Offene Handelsgesellschaft, die Komman-
ditgesellschaft; 
(b) in Belgium: 
la societe en nom collectif/de vennootschap 
onder firma, 
la societe en commandite/de gewone comman-
ditaire vennootschap; 
(c) in Denmark: 
interessentskaber, kommanditselskaber; 
(d) in France: 
la societe en nom collectif, la societe en 
commandite simple; 
(e) in Greece: 
T| ouoppuSuoc, excupeia, t| eTEp6ppu%og exaipeia; 
(f) in Spain: 
sociedad colectiva, sociedad en comandita; 
(g) in Ireland; 
the partnership, the limited partnership, the 
unlimited company; 
(h) in Italy: 
la societa in nome collettivo, la societa in 
accomandita semplice; 
11.6.86 Official Journal of the European Communities No C 144/11 
(i) in Luxembourg: 
la societe en nom collectif, la societe en 
commandite simple; 
(j) in the Netherlands: 
de vennootschap onder firma, de comanditaire 
vennootschap; 
(k) in Portugal: 
sociedade em nome colectivo, sociedade em 
comandita simples; 
(1) in the United Kingdom: 
the partnership, the limited partnership, the 
unlimited company; 
where the members having unlimited liability are 
constituted as one of the types of company set out in 
paragraph 1 or in this paragraph.' 
Article 2 
Article 4 of Directive 83/349/EEC is hereby amended as 
follows: 
1. The followings is inserted as paragraph 1 (a): 
cl. (a) Paragraph 1 shall also apply where either 
the parent undertaking or one or more subsidiary 
undertakings is constituted as one of the types of 
company mentioned in Article 1 (1) (a) of Directive 
78/660/EEC 2. The text of paragraph 2 is replaced by the following: 
'2. Member States may, however, grant exemption 
from the obligation imposed in Article 1(1) where the 
parent undertaking is not constituted as one of the 
types of company mentioned in Article 4 (1) of this 
Directive or Article 1 (1) (a) of Directive 78/660/ 
EEC 
Article 3 
1. Member States shall bring into force the laws, regu­
lations and administrative provisions necessary for them 
to comply with this Directive before 1 January 1988. 
They shall forthwith inform the Commission thereof. 
2. Member States may provide that the provisions 
referred to in paragraph 1 above shall first apply to 
annual accounts and consolidated accounts for financial 
years beginning on 1 January 1990 or during the 
calendar year 1990. 
3. Member States shall ensure that they communicate 
to the Commission the texts of the main provisions of 
national law which they adopt in the field covered by 
this Directive. 
Article 4 
This Directive is addressed to the Member States. 
Amendment to the proposal for a Council Directive amending Directive 75/130/EEC on the 
establishment of common rules for certain types of combined transport of goods between 
Member States (') 
COM(86) 262 final 
(Submitted by the Commission to the Council pursuant to the second paragraph of Article 149 of 
the EEC Treaty on 23 May 1986) 
(86/C 144/14) 
The Commission's original proposal is hereby amended to take into account the following 
proposed amendment: 
Replace Article 12 by the following: 
Article 12 
Initial or terminal road haulage in the context of combined road/rail transport or 
combined transport on inland waterways shall be exempt from general prohibitions on 
road movement laid down by non-local authorities in respect of certain days or during 
certain periods. This exemption shall not extend to prohibitions on -traffic movements on 
Sundays and public holidays.' 
(') OJNo 139, 7. 6. 1985, p. 2.