ANNEX ITYPES OF COMPANIES REFERRED TO IN ARTICLE 2(1) AND (2), ARTICLE 44(1) AND (2), ARTICLE 45(2), ARTICLE 87(1) AND (2) AND ARTICLE 135(1)

Annotations:
  • Belgium:

    société anonyme/naamloze vennootschap;

  • Bulgaria:

    акционерно дружество;

  • the Czech Republic:

    akciová společnost;

  • Denmark:

    aktieselskab;

  • Germany:

    Aktiengesellschaft;

  • Estonia:

    aktsiaselts;

  • Ireland:

    cuideachta phoiblí faoi theorainn scaireanna/public company limited by shares,

    cuideachta phoiblí faoi theorainn ráthaíochta agus a bhfuil scairchaipiteal aici/public company limited by guarantee and having a share capital;

  • Greece:

    ανώνυμη εταιρεία;

  • Spain:

    sociedad anónima;

  • France:

    société anonyme;

  • Croatia:

    dioničko društvo;

  • Italy:

    società per azioni;

  • Cyprus:

    δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές,

    δημόσιες εταιρείες περιορισμένης ευθύνης με εγγύηση που διαθέτουν μετοχικό κεφάλαιο;

  • Latvia:

    akciju sabiedrība;

  • Lithuania:

    akcinė bendrovė;

  • Luxembourg:

    société anonyme;

  • Hungary:

    nyilvánosan működő részvénytársaság;

  • Malta:

    kumpanija pubblika ta' responsabbiltà limitata/public limited liability company;

  • the Netherlands:

    naamloze vennootschap;

  • Austria:

    Aktiengesellschaft;

  • Poland:

    spółka akcyjna;

  • Portugal:

    sociedade anónima;

  • Romania:

    societate pe acțiuni;

  • Slovenia:

    delniška družba;

  • Slovakia:

    akciová spoločnost';

  • Finland:

    julkinen osakeyhtiö/publikt aktiebolag;

  • F1Sweden:

    publikt aktiebolag;

  • the United Kingdom:

    public company limited by shares,

    public company limited by guarantee and having a share capital.

ANNEX IITYPES OF COMPANIES REFERRED TO IN ARTICLES 7(1) AND 13, ARTICLES 29(1), 36(1) AND 67(1) AND POINT (a) OF ARTICLE 119(1)

  • Belgium:

    naamloze vennootschap/société anonyme,

    commanditaire vennootschap op aandelen/société en commandite par actions,

    personenvennootschap met beperkte aansprakelijkheid/société de personnes à responsabilité limitée;

  • Bulgaria:

    акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;

  • Czech Republic:

    společnost s ručením omezeným, akciová společnost;

  • Denmark:

    aktieselskab, kommanditaktieselskab, anpartsselskab;

  • Germany:

    die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;

  • Estonia:

    aktsiaselts, osaühing;

  • Ireland:

    cuideachtaí atá corpraithe faoi dhliteanas teoranta/companies incorporated with limited liability;

  • Greece:

    ανώνυμη εταιρεία, εταιρεία περιορισμένης ευθύνης, ετερόρρυθμη κατά μετοχές εταιρεία;

  • Spain:

    la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;

  • France:

    société anonyme, société en commandite par actions, société à responsabilité limitée, société par actions simplifiée;

  • Croatia:

    dioničko društvo, društvo s ograničenom odgovornošću;

  • Italy:

    società per azioni, società in accomandita per azioni, società a responsabilità limitata;

  • Cyprus:

    δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;

  • Latvia:

    akciju sabiedrība, sabiedrība ar ierobežotu atbildību, komanditsabiedrība;

  • Lithuania:

    akcinė bendrovė, uždaroji akcinė bendrovė;

  • Luxembourg:

    société anonyme, société en commandite par actions, société à responsabilité limitée;

  • Hungary:

    részvénytársaság, korlátolt felelősségű társaság;

  • Malta:

    kumpannija pubblika/public limited liability company,

    kumpannija privata/private limited liability company;

  • the Netherlands:

    naamloze vennootschap, besloten vennootschap met beperkte aansprakelijkheid;

  • Austria:

    die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;

  • Poland:

    spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna, spółka akcyjna;

  • Portugal:

    sociedade anónima de responsabilidade limitada, sociedade em comandita por ações, sociedade por quotas de responsabilidade limitada;

  • Romania:

    societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni;

  • Slovenia:

    delniška družba, družba z omejeno odgovornostjo, komaditna delniška družba;

  • Slovakia:

    akciová spoločnosť, spoločnosť s ručením obmedzeným;

  • Finland:

    yksityinen osakeyhtiö/privat aktiebolag,

    julkinen osakeyhtiö/publikt aktiebolag;

  • F1Sweden:

    privat aktiebolag

    publikt aktiebolag;

  • United Kingdom:

    companies incorporated with limited liability.

F2ANNEX IIATYPES OF COMPANIES

REFERRED TO IN ARTICLES 13, 13f, 13g, 13h, and 162a

Annotations:
Belgium

société privée à responsabilité limitée/besloten vennootschap met beperkte aansprakelijkheid,

société privée à responsabilité limitée unipersonnelle/Eenpersoons besloten vennootschap met beperkte aansprakelijkheid;

Bulgaria

дружество с ограничена отговорност,

еднолично дружество с ограничена отговорност;

Czech Republic

společnost s ručením omezeným;

Denmark

Anpartsselskab;

Germany

Gesellschaft mit beschränkter Haftung;

Estonia

osaühing;

Ireland

private company limited by shares or by guarantee/cuideachta phríobháideach faoi theorainn scaireanna nó ráthaíochta,

designated activity company/cuideachta ghníomhaíochta ainmnithe;

Greece

εταιρεία περιορισμένης ευθύνης,

ιδιωτική κεφαλαιουχική εταιρεία;

Spain

sociedad de responsabilidad limitada;

France

société à responsabilité limitée,

entreprise unipersonnelle à responsabilité limitée,

société par actions simplifiée,

société par actions simplifiée unipersonnelle;

Croatia

društvo s ograničenom odgovornošću,

jednostavno društvo s ograničenom odgovornošću;

Italy

società a responsabilità limitata,

società a responsabilità limitata semplificata;

Cyprus

ιδιωτική εταιρεία περιορισμένης ευθύνης με μετοχές ή/και με εγγύηση;

Latvia

sabiedrība ar ierobežotu atbildību;

Lithuania

uždaroji akcinė bendrovė;

Luxembourg

société à responsabilité limitée;

Hungary

korlátolt felelősségű társaság;

Malta

private limited liability company/kumpannija privata;

Netherlands

besloten vennootschap met beperkte aansprakelijkheid;

Austria

Gesellschaft mit beschränkter Haftung;

Poland

spółka z ograniczoną odpowiedzialnością;

Portugal

sociedade por quotas;

Romania

societate cu răspundere limitată;

Slovenia

družba z omejeno odgovornostjo;

Slovakia

spoločnosť s ručením obmedzeným;

Finland

yksityinen osakeyhtiö/privat aktiebolag;

Sweden

privat aktiebolag;

United Kingdom

private company limited by shares or guarantee.

ANNEX III

PART AREPEALED DIRECTIVES WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO

(REFERRED TO IN ARTICLE 166)

Council Directive 82/891/EEC(OJ L 378, 31.12.1982, p. 47).

Directive 2007/63/EC of the European Parliament and of the Council

(OJ L 300, 17.11.2007, p. 47).

Article 3

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 3

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 116

Council Directive 89/666/EEC(OJ L 395, 30.12.1989, p. 36).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 1

Directive 2005/56/EC of the European Parliament and of the Council(OJ L 310, 25.11.2005, p. 1).

Directive 2009/109/EC of the European Parliament and of the Council

(OJ L 259, 2.10.2009, p. 14).

Article 4

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 2

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 120

Directive 2009/101/EC of the European Parliament and of the Council(OJ L 258, 1.10.2009, p. 11).

Directive 2012/17/EU of the European Parliament and of the Council

(OJ L 156, 16.6.2012, p. 1).

Article 3

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 1 of Part A of the Annex

Directive 2011/35/EU of the European Parliament and of the Council(OJ L 110, 29.4.2011, p. 1).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 3 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 122

Directive 2012/30/EU of the European Parliament and of the Council(OJ L 315, 14.11.2012, p. 74).

Council Directive 2013/24/EU

(OJ L 158, 10.6.2013, p. 365).

Article 1 and point 4 of Part A of the Annex

Directive 2014/59/EU of the European Parliament and of the Council

(OJ L 173, 12.6.2014, p. 190).

Article 123

PART BTIME LIMITS FOR TRANSPOSITION INTO NATIONAL LAW AND DATES OF APPLICATION

(REFERRED TO IN ARTICLE 166)

Directive

Time limit for transposition

Date of application

82/891/EEC

1 January 1986

89/666/EEC

1 January 1992

1 January 199339

2005/56/EC

15 December 2007

2007/63/EC

31 December 2008

2009/109/EC

30 July 2011

2012/17/EU

7 July 201440

2013/24/EU

1 July 2013

2014/59/EU

31 December 2014

1 January 201541

Under Article 16(2) of Directive 89/666/EC, Member States are required to stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993.

Under Article 5(2) of Directive 2012/17/EU Member States are required to, not later than 8 June 2017, adopt, publish and apply the provisions necessary to comply with:

  • Article 1(3) and (4) and Article 5a of Directive 89/666/EEC,

  • Article 13 of Directive 2005/56/EC,

  • Article 3(1), second subparagraph, Article 3b, Article 3c, Article 3d and Article 4a(3) to (5) of Directive 2009/101/EC.

Under the third subparagraph of Article 130(1) of Directive 2014/59/EU, Member States are required to apply provisions adopted in order to comply with Section 5 of Chapter IV of Title IV of that Directive from 1 January 2016 at the latest.

ANNEX IVCORRELATION TABLE

Directive 82/891/EEC

Directive 89/666/EEC

Directive 2005/56/EC

Directive 2009/101/EC

Directive 2011/35/EU

Directive 2012/30/EU

This Directive

Article 1

Article 1

Article 135

Article 2

Article 136

Article 3(1) and (2)

Article 137(1) and (2)

Article 3(3)(a)

Article 137(3) first subparagraph

Article 3(3)(b)

Article 137(3) second subparagraph

Article 4

Article 138

Article 5

Article 139

Article 6

Article 140

Article 7

Article 141

Article 8

Article 142

Article 9

Article 143

Article 10

Article 144

Article 11

Article 145

Article 12

Article 146

Article 13

Article 147

Article 14

Article 148

Article 15

Article 149

Article 16

Article 150

Article 17

Article 151

Article 18

Article 152

Article 19

Article 153

Article 20(a) and (b)

Article 154(a) and (b)

Article 20(d)

Article 154(c)

Article 21

Article 155

Article 22(1), (2) and (3)

Article 156(1), (2) and (3)

Article 22(5)

Article 156(4)

Article 23

Article 157

Article 24

Article 158

Article 25

Article 159

Article 26(1)

Article 26(2)

Article 160(1)

Article 26(3)

Article 26(4)

Article 160(2)

Article 26(5)

Article 27

Article 1

Article 29

Article 2

Article 30

Article 3

Article 31

Article 4

Article 32

Article 5

Article 33

Article 34(1)

Article 5a(1), (2) and (3)

Article 20(1), (2) and (3)

Article 33(1)

Article 5a(4)

Article 34(2)

Article 5a(5)

Article 34(3)

Article 6

Article 35

Article 7

Article 36

Article 8

Article 37

Article 9

Article 38

Article 10

Article 39

Article 11

Article 11a

Article 161

Article 12

Article 40

Article 13

Article 41

Article 14

Article 42

Article 15

Article 16

Article 17

Article 43

Article 18

Article 1

Article 118

Article 2

Article 119

Article 3

Article 120

Article 4

Article 121

Article 5

Article 122

Article 6

Article 123

Article 7

Article 124

Article 8

Article 125

Article 9

Article 126

Article 10

Article 127

Article 11

Article 128

Article 12

Article 129

Article 13

Article 130

Article 14

Article 131

Article 15

Article 132

Article 16

Article 133

Article 17

Article 134

Article 17a

Article 161

Article 18

Article 19

Article 20

Article 21

Article 1

Annex II

Article 2

Article 14

Article 2a

Article 15

Article 3

Article 16

Article 3a

Article 17

Article 3b

Article 18

Article 3c

Article 19

Article 3d

Article 20

Article 4

Article 21

Article 4a

Article 22

Article 4b

Article 23

Article 4c first and second paragraphs

Article 24 first and second paragraphs

Article 4c third paragraph

Article 4d

Article 25

Article 4e

Article 165

Article 5

Article 26

Article 6

Article 27

Article 7

Article 28

Article 7a

Article 161

Article 7(1)

Article 8

Article 7(2)

Article 9

Article 8

Article 10

Article 9

Article 11

Article 10

Article 12

Article 11

Article 13

Article 12

Article 13a

Article 163

Article 14

Article 15

Article 16

Article 17

Article 18

Annex I

Annex II

Article 1

Article 87

Article 2

Article 88

Article 3

Article 89

Article 4

Article 90

Article 5

Article 91

Article 6

Article 92

Article 7

Article 93

Article 8

Article 94

Article 9

Article 95

Article 10

Article 96

Article 11

Article 97

Article 12

Article 98

Article 13

Article 99

Article 14

Article 100

Article 15

Article 101

Article 16

Article 102

Article 17

Article 103

Article 18

Article 104

Article 19

Article 105

Article 20

Article 106

Article 21

Article 107

Article 22

Article 108

Article 23

Article 109

Article 24

Article 110

Article 25

Article 111

Article 26

Article 112

Article 27

Article 113

Article 28

Article 114

Article 29

Article 115

Article 30

Article 116

Article 31

Article 117

Article 32

Article 33

Article 34

Annex I

Annex II

Article 1(1)

Article 2(1)

Article 44(1)

Article 1(2)

Article 2(2)

Article 44(2)

Article 2

Article 3

Article 3

Article 4

Article 4

Article 5

Article 5

Article 6

Article 43

Article 6

Article 45

Article 7

Article 46

Article 8

Article 47

Article 9

Article 48

Article 10

Article 49

Article 11

Article 50

Article 12

Article 51

Article 13

Article 52

Article 14

Article 53

Article 15

Article 54

Article 16

Article 55

Article 17

Article 56

Article 18

Article 57

Article 19

Article 58

Article 20

Article 59

Article 21

Article 60

Article 22

Article 61

Article 23

Article 62

Article 24

Article 63

Article 25

Article 64

Article 26

Article 65

Article 27

Article 66

Article 28

Article 67

Article 29

Article 68

Article 30

Article 69

Article 31

Article 70

Article 32

Article 71

Article 33

Article 72

Article 34

Article 73

Article 35

Article 74

Article 36

Article 75

Article 37

Article 76

Article 38

Article 77

Article 39

Article 78

Article 40

Article 79

Article 41

Article 80

Article 42

Article 81

Article 43

Article 82

Article 44

Article 83

Article 45

Article 84

Article 46

Article 85

Article 47(1)

Article 86

Article 47(2)

Article 165

Article 48

Article 166

Article 49

Article 167

Article 50

Article 168

Annex I

Annex I

Annex II

Annex III

Annex III

Annex IV