4 Amendments of Enikő GYŐRI related to 2009/0035(COD)
Amendment 11 #
Proposal for a directive – amending act
Article 1
Article 1
Directive 78/660/EEC
Article 1a – paragraph 1 – introductory part
Article 1a – paragraph 1 – introductory part
1. Member States may provide for an exemp derogation from the obligations under this Directive for companies which on their balance sheet dates do not exceed the limits of two of the three following criteria:
Amendment 13 #
Proposal for a directive – amending act
Article 1
Article 1
Directive 78/660/EEC
Article 1a – paragraph 1 a (new)
Article 1a – paragraph 1 a (new)
1a. Member States may provide for lower limits for the criteria set out in paragraph 1. In the event that a Member State provides such lower limits, the companies concerned shall comply with a simplified annual accounting regime. The Commission shall elaborate a simplified annual accounting regime by 31 December 2010.
Amendment 18 #
Proposal for a directive – amending act
Article 1
Article 1
Directive 78/660/EEC
Article 1a – paragraph 2 – subparagraph 1
Article 1a – paragraph 2 – subparagraph 1
2. Where on its balance sheet date, a company exceeds the limits of two of the three criteria set out in paragraph 1 a in two consecutive financial years that company may no longer benefit from the exempderogation referred to in that paragraph.
Amendment 23 #
Proposal for a directive – amending act
Article 1
Article 1
Directive 78/660/EEC
Article 1a – paragraph 2 – subparagraph 2
Article 1a – paragraph 2 – subparagraph 2
Where on its balance sheet date, a company has ceased to exceed the limits of two of the three criteria set out in paragraph 1a, it may benefit from the exempderogation referred to in that paragraph, provided that it has not exceeded those limits in two consecutive financial years.