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))
Date: 2001-05-15
Institutions: Committee on Legal Affairs, European Parliament
Subjects: balance sheet, consolidated account, financial institution, international standard, management accounting

7.2.2002

EN

Official Journal of the European Communities

C 34 E/103

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Tuesday 15 May 2001

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 shall
apply to the institutions mentioned in Article 2 of
this Directive, except where this Directive provides
otherwise. However, Articles 35(3), 36, 37 and 39(1)
to (4) of this Directive shall not apply with respect
to assets and liabilities that are valued in accordance
with 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 comply
with this Directive before (cid:133) They shall forthwith inform the
Commission thereof.

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary for them to comply
with this Directive before 1 January 2004. They shall forth-
with inform the Commission thereof.

Article 4

Amendment 32
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 (cid:129) C5-0106/2000 (cid:129)
2000/0043(COD))

(Codecision procedure: first reading)

The European Parliament,

(cid:129) having regard to the Commission proposal

to the European Parliament and the Council

(COM(2000) 80) (1),

(cid:129) 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.

C 34 E/104

Official Journal of the European Communities

EN

7.2.2002

Tuesday 15 May 2001

(cid:129) having regard to Rule 67 of its Rules of Procedure,

(cid:129) 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;

Asks to be consulted again should the Commission intend to amend its proposal substantially or

2.
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, regulations
and administrative provisions of the Member States concerning the manufacture, presentation and
sale of tobacco products (C5-0086/2001 (cid:129) 1999/0244(COD))

(Codecision procedure: third reading)

The European Parliament,

(cid:129) having regard to the joint text approved by the Conciliation Committee (C5-0086/2001),

(cid:129) having regard to its position at first reading (1) on the Commission proposal to Parliament and the

Council (COM(1999) 594) (2),

(cid:129) having regard to the amended Commission proposal (COM(2000) 428) (3),

(cid:129) having regard to its position at second reading (4) on the Council common position (5),

(cid:129) having regard to the Commission(cid:146)s opinion on Parliament(cid:146)s amendments to the common position

(COM(2001) 29 (cid:129) C5-0022/2001),

(cid:129) having regard to Article 251(5) of the EC Treaty,

(cid:129) having regard to Rule 83 of its Rules of Procedure,

(cid:129) having regard to the report of its delegation to the Conciliation Committee (A5-0162/2001),

1.

Approves the joint text;

Instructs its President to sign the act with the President of the Council pursuant to Article 254(1) of

2.
the EC Treaty;

Instructs its Secretary-General duly to sign the act and, in agreement with the Secretary-General of

3.
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)
(5) OJ C 300, 20.10.2000, p. 49.

(cid:145)Texts Adopted(cid:146), 13.12.2000, Item 7.