No C 328/42 Official Journal of the European Communities 22. 12. 86 
Opinion on 
— the Commission communication to the Council on the medium-term transport infrastruc­
ture programme 
and 
— the proposal for a Council Regulation (EEC) on financial support in the framework of a 
medium-term programme for transport infrastructure 
(86/C 328/15) 
On 15 July 1986, the Council decided to consult the Economic and Social Committee under 
Articles 75 and 198 of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
The Section for Transport and Communications, which was responsible for preparing the 
Committee's work on the subject, decided at its 16 July 1986 meeting to set up a drafting 
group comprising Mr Rouzier (rapporteur), Mr Costa and Mr Masprone (co-rapporteurs). 
The drafting group concluded its work on 11 September 1986, just before expiry of the 1982 
to 1986 Committee mandate. Consequently, the Section was unable to discuss the findings 
of the report or the opinion drawn up by the drafting group. 
In the light of the report drawn up by Mr Rouzier (rapporteur-general, Article 18 of RP), at 
its 239th plenary session held on 17 and 18 September 1986 (meeting of 18 September 1986) 
the Economic and Social Committee unanimously adopted the following opinion: 
1. General comments 
1.1. The proposal under consideration makes pro­
vision for the granting of financial support for a me­
dium-term transport infrastructure programme, and 
replaces two previous Commission proposals which are 
still before the Council, namely the proposal for a 
Council Regulation on support for projects of Com­
munity interest in transport infrastructure of 5 July 
1976 (*) and the proposal for a Council Regulation on 
financial support for a multiannual transport infra­
structure programme, of 9 August 1983 (2). 
1.2. Since 1982, funds for Community action related 
to transport infrastructure of Community interest have 
been available under budget heading 581 (260 million 
ECU in total. 1982: 10 million ECU; 1983: 15 million 
ECU; 1984: 80 million ECU; 1985: 90 million ECU and 
1986: 65 million ECU). For the period 1987 to 1990, 
the Commission provides for 390 million ECU from 
budget item 581 (financial support for transport infra­
structure projects within the Community). 
1.3. In 1984, the Council also granted 471 million 
ECU under budget item 583 (special transport infra-
(!) OJ No C 207, 2. 9. 1976, p. 9, OJ No C 249, 18. 10. 1977, 
pp. 4 and 5 (amended), OJ No C 89, 10. 4. 1980, p. 4 
(amended). 
(2) OJ No C 36, 19. 2. 1984, p. 3. structure projets), following adoption of Regulation 
(EEC) No 1889/84 (3). 
1.4. In the past the Council has confined itself to 
'limited action' and 'specific measures'. These do not 
constitute the coherent Community infrastructure pol­
icy called for by the Economic and Social Committee 
over a number of years. The outcome of the meeting 
of Transport Ministers held on 18 and 19 June 1986 
shows that the Council has decided to adopt a gradu­
alist approach. The Council asked the Commission to 
submit the proposal to it so that it could release sums 
set aside in the 1985 and 1986 budgets. 
1.5. The Committee approves this proposal, which 
comes out in favour of a coherent Community policy 
based on clearly defined aims and criteria, even though 
this policy relates to shorter periods of time than those 
envisaged in the 1976 and 1983 proposals. The Commit­
tee has in fact always been in favour of this kind of 
global approach and a longer-term financial instrument, 
or even a special fund. 
1.6. The Committee regrets, however, that the 
Council lacks the political will to adopt a longer-term 
coherent Community policy which would cut out the 
yearly round of haggling over each individual project 
and piecemeal spending. In the meanwhile, the Commit­
tee hopes that the Council will at least adopt this 
proposal early enough to allow the procedure laid down 
in Article 5 to be completed before the end of 1986. 
(3) OJ No L 177, 4. 7. 1984, p. 4. 
22. 12. 86 Official Journal of the European Communities No C 328/43 
1.7. The Commission, for its part, is asked to draw 
up the medium-term programme without delay and to 
forward it to the Economic and Social Committee. 
2. Specific Comments 
2.1. The Committee notes that the proposal men­
tions the communication concerning guidelines for a 
medium-term policy in transport infrastructure dated 
14 December 1984. The Commission referred this to 
the Committee on 20 February 1985, and an opinion 
was issued on 25 September 1985 (1). The aims and 
criteria listed in Articles 1 and 2 of the proposal seem 
to match those of the communication. The Committee feels, however, that Article 2 of the proposal (criteria 
for eligibility for financial support) should cover the 
main criteria listed by the Committee in its 28 Septem­
ber 1983 opinion on the subject of the experimental 
programme in transport infrastructure (2). 
2.2. The Committee fears that the 390 million ECU 
proposed for the years 1987 to 1990 represents far 
too small an amount, particularly bearing in mind 
the contribution rates laid down in Article 3 and the 
financial record. 
(!) OJ No C 303, 25. 11. 1985, p. 6. (2) OJ No C 341, 19. 12. 1981, pp. 8 and 9. 
Done at Brussels, 18 September 1986. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the 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 (*) 
(86/C 328/16) 
On 20 May 1986 the Council decided to consult the Economic and Social Committee, 
under Article 54 of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
The Section for Industry, Commerce, Crafts and Services, which was responsible for preparing 
the Committee's work on the subject, adopted its opinion on 3 September 1986, in the light 
of the report by Mr d'Elia. 
At its 239th plenary session (meeting of 18 September 1986), the Economic and Social 
Committee adopted the following opinion by 81 votes to 18, with three abstentions: 
1. The Committee approves the proposal, which 
supplements the Fourth Directive of 25 July 1978 on 
annual accounts (2) and the Seventh Directive of 13 June 
1983 on consolidated accounts (3). The proposal extends 
the field of application of these Directives to partner­
ships, limited partnerships and unlimited companies 
(J) OJ No C 144, 11. 6. 1986, p. 10. 
(2) OJ No L 222, 1978. 
(3) OJ No L 193, 1983. in which all the members with unlimited liability are 
themselves public or private limited companies. 
2. The Committee agrees with the Commission that 
the aim of the proposal is fully justified by the existence 
within the Community of a large and steadily growing 
number of partnerships, limited partnerships and 
unlimited companies. Failure to subject these companies 
to the same accounting requirements as public or pri­
vate limited companies would be contrary to the spirit 
of the Fourth and Seventh Directives.