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Directive 2009/49/EC of the European Parliament and of the CouncilShow full title
Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (Text with EEA relevance)
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Article 1Amendment to Directive 78/660/EEC
In Article 45(2) of Directive 78/660/EEC, the first sentence of the second subparagraph is replaced by the following:
‘The Member States may permit the companies referred to in Article 27 to omit disclosure of the information specified in Articles 34(2) and 43(1)(8).’
Article 2Amendment to Directive 83/349/EEC
In Article 13 of Directive 83/349/EEC the following paragraph is inserted:
‘2a.Without prejudice to Article 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually and as a whole, shall be exempted from the obligation imposed in Article 1(1).’
Article 3Transposition
1.Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 January 2011. They shall forthwith inform the Commission thereof.
When they are adopted by Member States, those measures shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2.Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Article 4Entry into force
This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
Article 5Addressees
This Directive is addressed to the Member States.
Done at Brussels, 18 June 2009.
For the European Parliament
The President
H.-G. Pöttering
For the Council
The President
Š. Füle
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