11972BN01/3/H/1

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1 . COUNCIL DIRECTIVE NO 68/151/EEC OF 9 MARCH 1968

OJ NO L 65/8 , 14 MARCH 1968

THE FOLLOWING IS INSERTED AT THE END OF ARTICLE 1 :

" IN THE UNITED KINGDOM :

_ COMPANIES INCORPORATED WITH LIMITED LIABILITY ;

IN IRELAND :

_ COMPANIES INCORPORATED WITH LIMITED LIABILITY ;

IN DENMARK :

_ AKTIESELSKAB ; KOMMANDIT-AKTIESELSKAB ;

IN NORWAY :

_ AKSJESELSKAP ; KOMMANDITTAKSJESELSKAP . "

ARTICLE 2 ( 1 ) ( F ) IS REPLACED BY THE FOLLOWING :

" ( F ) THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT FOR EACH FINANCIAL YEAR . THE DOCUMENT CONTAINING THE BALANCE SHEET MUST GIVE DETAILS OF THE PERSONS WHO ARE REQUIRED BY LAW TO CERTIFY IT . HOWEVER , IN RESPECT OF THE GESELLSCHAFT MIT BESCHRAENKTER HAFTUNG , SOCIETE DE PERSONNES A RESPONSABILITE LIMITEE , PERSONENVENNOOTSCHAP MET BEPERKTE AANSPRAKELIJKHEID , SOCIETE A RESPONSABILITE LIMITEE AND SOCIETA A RESPONSABILITA LIMITATA UNDER GERMAN , BELGIAN , FRENCH , ITALIAN OR LUXEMBOURG LAW REFERRED TO IN ARTICLE 1 , THE BESLOTEN NAAMLOZE VENNOOTSCHAP UNDER NETHERLANDS LAW , THE PRIVATE COMPANY UNDER THE LAW OF IRELAND AND THE PRIVATE COMPANY UNDER THE LAW OF NORTHERN IRELAND , THE COMPULSORY APPLICATION OF THIS PROVISION SHALL BE POSTPONED UNTIL THE DATE OF IMPLEMENTATION OF A DIRECTIVE CONCERNING COORDINATION OF THE CONTENTS OF BALANCE SHEETS AND OF PROFIT AND LOSS ACCOUNTS AND CONCERNING EXEMPTION OF SUCH OF THOSE COMPANIES WHOSE BALANCE SHEET TOTAL IS LESS THAN THAT SPECIFIED IN THE DIRECTIVE FROM THE OBLIGATION TO MAKE DISCLOSURE IN FULL OR IN PART OF THE SAID DOCUMENTS . THE COUNCIL WILL ADOPT SUCH A DIRECTIVE WITHIN TWO YEARS FOLLOWING ADOPTION OF THE PRESENT DIRECTIVE . "