ANNEX

PART A COMPANY LAW

1. In Article 1 of Directive 2009/101/EC, the following is inserted after the entry for France:

• ‘Croatia:

  dioničko društvo, društvo s ograničenom odgovornošću;’.

2. In Annex I to Directive 2009/102/EC, the following is inserted after the entry for France:

• ‘Croatia:

  “društvo s ograničenom odgovornošću, dioničko društvo,” ’.

3. In Article 1(1) of Directive 2011/35/EU, the following is inserted after the entry for France:

• ‘Croatia:

  • dioničko društvo,’.

4. In Annex I to Directive 2012/30/EU, the following is inserted after the entry for France:

• ‘Croatia:

  dioničko društvo;’.

PART B ACCOUNTING STANDARDS

1. Article 1(1) of Directive 78/660/EEC is amended as follows:

(a)

the following is added to the first subparagraph:

• ‘in Croatia:

  dioničko društvo, društvo s ograničenom odgovornošću.’;

(b)

the following is added to the second subparagraph:

‘(ab)

in Croatia:

javno trgovačko društvo, komanditno društvo,’.

2. In Article 4(1) of Directive 83/349/EEC, the following is added to the first subparagraph:

‘(ab)

in Croatia:

dioničko društvo, društvo s ograničenom odgovornošću.’.