ENGLISH
  Güncelleme: 26/03/2007

09AT

       

Analytical examination of the acquis

CHAPTER 9 - FINANCIAL SERVICES

Turkey
Country session
02-03.05.2006

       

Time

Subject

Acquis reference

Speaker

02.5.2006

09:00

Opening & Introduction

Mr. X, DG Enlargement

Horizontal aspects

09:15

Reorganisation and winding-up

32001L0024
Directive 2001/24/EC of the European Parliament and of the Council of 4 April 2001 on the reorganisation and winding up of credit institutions (OJ L 125  05.05.2001 p. 0015-0023) html & pdf

09:30

32001L0017
Directive 2001/17/EC of the European Parliament and of the Council of 19 March 2001 on the reorganisation and winding-up of insurance undertakings (
OJ L 110  20.04.2001 p. 0028-0039) html & pdf

09:45

Time for questions

Insurance and occupational pensions

10:00

Administrative framework for insurance sector and pension fund supervision, including enforcement record

See relevant acquis referred to below.

10:15

Time for questions

10:30

Coffee break

10:45

Occupational pensions

32003L0041
Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision (OJ L 235  23.09.2003 p. 0010-0021) html & pdf

11:10

Time for questions

11:25

Insurance Mediation

32002L0092
Directive 2002/92/EC of the European Parliament and of the Council of 9 December 2002 on insurance mediation (OJ L 009  15.01.2003 p. 0003-0010) html

31992H0048
Commission Recommendation 92/48/EEC of 18 December 1991 on insurance intermediaries (OJ L 019 28.01.1992 p. 0032-0033) html

11:40

Time for questions

11:55

Insurance accounts[1]

31991L0674
Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (
OJ L 374  31.12.1991 p. 0007-0031) html

12:10

Time for questions

12:25

Insurance groups

31998L0078
Directive 98/78/EC of the European Parliament and of the Council of 27 October 1998 on the supplementary supervision of insurance undertakings in an insurance group (
OJ L 330  05.12.1998 p. 0001-0012) html

Time for questions

12:30

Lunch break

Insurance and occupational pensions- Continued)

14:00

Life assurance

32002L0083
Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ L 345 19.12.2002 p. 0001-0051)
html & pdf

Non-life insurance and related international agreements

31973L0239
First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance (OJ L 228  16.08.1973 p. 000-0019) html

31988L0357
Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC (OJ L 172 04.07.1988 p. 000  0014 ) html

31992L0049
Third Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (OJ L 228  11.08.1992 p. 000 -0023) html

32000L0026
Directive 2000/26/EC of the European Parliament and of the Council of 16 May 2000 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and amending Council Directives 73/239/EEC and 88/357/EEC (Fourth motor insurance Directive) - (
OJ L 181  20.07.2000 p. 006-0074) html

31973L0240
Council Directive 73/240/EEC of 24 July 1973 abolishing restrictions on freedom of establishment in the business of direct insurance other than life assurance (
OJ L 228 16.08.1973 p. 0020-0022 ) html

31990L0618
Council Directive 90/618/EEC of 8 November 1990 amending, particularly as regards motor vehicle liability insurance, Directive 73/239/EEC and Directive 88/357/EEC which concern the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance (
OJ L 330 29.11.1990 p. 0044-0049) html

31995L0026
Directive 95/26/EC of the European Parliament and of the Council of 29 June 1995 amending Directives 77/780/EEC and 89/646/EEC in the field of credit institutions, Directives 73/239/EEC and 92/49/EEC in the field of non- life insurance, Directives 79/267/EEC and 92/96/EEC in the field of life assurance, Directive 93/22/EEC in the field of investment firms and Directive 85/611/EEC in the field of undertakings for collective investment in transferable securities (Ucits), with a view to reinforcing prudential supervision (
OJ L 168  18.07.1995 p. 0007-0013) html

32000L0064
Directive 2000/64/EC of the European Parliament and of the Council of 7 November 2000 amending Council Directives 85/611/EEC, 92/49/EEC, 92/96/EEC and 93/22/EEC as regards exchange of information with third countries (
OJ L 290  17.11.2000 p. 0027-0028) html

32002L0013
Directive 2002/13/EC of the European Parliament and of the Council of 5 March 2002 amending Council Directive 73/239/EEC as regards the solvency margin requirements for non-life insurance undertakings (
OJ L 077 20.03.2002   p. 0017-0022) html & pdf

31991R2155
Council Regulation (EEC) No 2155/91 of 20 June 1991 laying down particular provisions for the application of Articles 37, 39 and 40 of the Agreement between the European Economic Community and the Swiss Confederation on direct insurance other than life assurance (OJ L 205  27.07.1991 p. 0001-0001) html

31991L0371
Council Directive 91/371/EEC of 20 June 1991 on the implementation of the Agreement between the European Economic Community and the Swiss Confederation concerning direct insurance other than life assurance (OJ L 205  27.07.1991 p. 0048-0048) html

31991D0370
Council Decision 91/370/EEC of 20 June 1991 on the conclusion of the Agreement between the European Economic Community and the Swiss Confederation concerning direct insurance other than life assurance (OJ L 205  27.07.1991 p. 0002-0002) html

22001D0776
Decision No 1/2001/776/EC of the EC-Switzerland Joint Committee of 18 July 2001 amending the Annexes and Protocols to the Agreement between the European Economic Community and the Swiss Confederation on direct insurance other than life assurance and finding that the domestic legislation of the Contracting Parties is compatible with that Agreement (O
J L 291 08.11.2001 p. 0052-0055) html & pdf

15:00

Time for questions

15:15

Specific non-life insurance directives

31978L0473
Council Directive 78/473/EEC of 30 May 1978 on the coordination of laws, regulations and administrative provisions relating to Community co-insurance (
OJ L 151 07.06.1978 p. 0025-0027) html

31984L0641
Council Directive 84/641/EEC of 10 December 1984 amending, particularly as regards tourist assistance, the First Directive (73/239/EEC) on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance (
OJ L 339  27.12.1984 p. 002-0025) html

31987L0343
Council Directive 87/343/EEC of 22 June 1987 amending, as regards credit insurance and suretyship insurance, First Directive 73/239/EEC on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance (
OJ L 185 04.07.1987 p. 0072- 0076 ) html

31987L0344
Council Directive 87/344/EEC of 22 June 1987 on the coordination of laws, regulations and administrative provisions relating to legal expenses insurance (
OJ L 185  04.07.1987 p. 0077-0080) html

15:20

Time for questions

15:30

Coffee break

15:45

Motor insurance

31972L0166
Council Directive 72/166/EEC of 24 April 1972 on the approximation of the laws of Member States relating to insurance against civil liability in respect of the use of motor vehicles, and to the enforcement of the obligation to insure against such liability (OJ L 103  02.05.1972 p. 0001-0004) html

31984L0005
Second Council Directive 84/5/EEC of 30 December 1983 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles (OJ L 008  11.01.1984 p. 0017-0020) html

31990L0232
Third Council Directive 90/232/EEC of 14 May 1990 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles (
OJ L 129  19.05.1990 p. 0033-0035) html

32000L0026
Directive 2000/26/EC of the European Parliament and of the Council of 16 May 2000 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and amending Council Directives 73/239/EEC and 88/357/EEC (Fourth motor insurance Directive) - (OJ L 181  20.07.2000 p. 0065-0074) html

32005L0014
Directive 2005/14/EC of the European Parliament and of the Council of 11 May 2005 amending Council Directives 72/166/EEC, 84/5/EEC, 88/357/EEC and 90/232/EEC and Directive 2000/26/EC of the European Parliament and of the Council relating to insurance against civil liability in respect of the use of motor vehicles (Fifth motor insurance Directive) - (OJ L 149  11.06.2005 p. 0014-0021) html

31972L0430
Council Directive 72/430/EEC of 19 December 1972 amending Council Directive 72/166/EEC of 24 April 1972 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and to the enforcement of the obligation to insure against such liability (
OJL 291 28.12.1972 p. 0162-0162) html

32003D0020
Commission Decision 2003/20/EC of 27 December 2002 on the application of Article 6 of the Directive 2000/26/EC of the European Parliament and of the Council of 16 May 2000 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and amending Council Directives 73/239/EEC and 88/357/EEC (OJ L 008 14.01.2003 p. 0035-0036) html & pdf

32003D0564
Commission Decision 2003/564/EC of 28 July 2003 on the application of Council Directive 72/166/EEC relating to checks on insurance against civil liability in respect of the use of motor vehicles (
OJ L 192  31.07.2003 p. 0023-0039) html & pdf

32004D0332
Commission Decision 2004/332/EC of 2 April 2004 on the application of Council Directive 72/166/EEC with regard to checks on insurance against civil liability in respect of the use of motor vehicles (OJ L 105  14.04.2004 p. 0039- 0039) html & pdf

32005D0849
Commission Decision 2005/849/EC of 29 November 2005 on the application of Council Directive 72/166/EEC with regard to checks on insurance against civil liability in respect of the use of motor vehicles (OJ L 315  01.12.2005 p. 0016-0017) html & pdf

31973H0185
Commission Recommendation 73/185/EEC of 15 May 1973 relating to the implementation by the original Member States of the Council Directive of 24 April 1972 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and to the enforcement of the obligation to insure against such liability (OJ L 194 16.07.1973 p. 0013-0013) html

31974H0165
Commission Recommendation 74/165/EEC of 6 February 1974 to the Member States concerning the application of the Council Directive of 24 April 1972 on the approximation of the laws of the Member States relating to the use of motor vehicles, and to the enforcement of the obligation to insure against such liability (OJ L 087  30.03.1974 p. 0012-0012) html

31981H0076Commission Recommendation 81/76/EEC of 8 January 1981 on accelerated settlement of claims under insurance against civil liability in respect of the use of motor vehicles (OJ L 057  04.03.1981 p. 0027-0027) html

16:10

Time for questions

16:25

Reinsurance

32005L0068
Directive 2005/68/EC of the European Parliament and of the Council of 16 November 2005 on reinsurance and amending Council Directives 73/239/EEC, 92/49/EEC as well as Directives 98/78/EC and 2002/83/EC (OJ L 323 09.12.2005 p. 0001-0050) html & pdf

31964L0225
Council Directive 64/225/EEC of 25 February 1964 on the abolition of restrictions on freedom of establishment and freedom to provide services in respect of reinsurance and retrocession (OJ 056  04.04.1964 p. 0878-0883) html

16:30

Time for questions

Financial markets infrastructure

16:40

Financial collateral

32002L0047
Directive 2002/47/EC of the European Parliament and of the Council of 6 June 2002 on financial collateral arrangements (OJ L 168  27.06.2002 p. 0043-0050) html & pdf

16:55

Time for questions

17:05

Settlement finality

31998L0026
Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in payment and securities settlement systems (OJ L 166 11.06.1998 p. 0045-0050) html

17:25

Time for questions

17:40

Adjournment

03.5.2006

Securities markets and investment services

09:00

Administrative framework for securities markets and investment services supervision, including enforcement record

See relevant acquis referred to below.

09:15

Time for questions

09:30

Markets in Financial Instruments, Investment Services

32004L0039
Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC (OJ L 145 30.04.2004 p. 0001- 0044) html & pdf

52005PC0253
Proposal for a Directive of the European Parliament and of the Council of amending Directive 2004/39/EC on markets in financial instruments, as regards certain deadlines, COM(2005)253 final of 14.6.2005 (not published in the Official Journal) html & pdf

31993L0022
Council Directive 93/22/EEC of 10 May 1993 on investment services in the securities field (OJ L 141, 11.6.1993, p. 27) html

31995L0026
Directive 95/26/EC of the European Parliament and of the Council of 29 June 1995 amending Directives 77/780/EEC and 89/646/EEC in the field of credit institutions, Directives 73/239/EEC and 92/49/EEC in the field of non- life insurance, Directives 79/267/EEC and 92/96/EEC in the field of life assurance, Directive 93/22/EEC in the field of investment firms and Directive 85/611/EEC in the field of undertakings for collective investment in transferable securities (Ucits), with a view to reinforcing prudential supervision (
OJ L 168  18.07.1995 p. 0007-0013) html

32000L0064
Directive 2000/64/EC of the European Parliament and of the Council of 7 November 2000 amending Council Directives 85/611/EEC, 92/49/EEC, 92/96/EEC and 93/22/EEC as regards exchange of information with third countries (OJ L 290  17.11.2000 p. 0027-0028) html

52004XC0323(01)
Annotated presentation of regulated markets and national provisions implementing relevant requirements of the investment services directive (ISD) (Council Directive 93/22/EEC) (OJ C 072, 23.03.2004, p. 3) html and pdf

09:50

Time for questions

10:05

Investor Compensation Schemes

31997L0009
Directive 97/9/EC of the European Parliament and of the Council of 3 March 1997 on investor-compensation schemes (
OJ L 084  26.03.1997 p. 22) html

10:20

Time for questions

10:35

Coffee break

10:50

Transparency obligations of traded companies

32001L0034
Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to official stock exchange listing and on information to be published on those securities (OJ L 184  06.07.2001 p. 1) html & pdf

32004L0109
Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (OJ L 390 31.12.2004 p. 38) html & pdf

11:05

Time for questions

11:20

Undertakings for collective investment in transferable securities

31985L0611
Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 375  31.12.1985 P. 0003-001) html

31995L0026
Directive 95/26/EC of the European Parliament and of the Council of 29 June 1995 amending Directives 77/780/EEC and 89/646/EEC in the field of credit institutions, Directives 73/239/EEC and 92/49/EEC in the field of non- life insurance, Directives 79/267/EEC and 92/96/EEC in the field of life assurance, Directive 93/22/EEC in the field of investment firms and Directive 85/611/EEC in the field of undertakings for collective investment in transferable securities (Ucits), with a view to reinforcing prudential supervision (
OJ L 168  18.07.1995 p. 0007-0013) html

32000L0064
Directive 2000/64/EC of the European Parliament and of the Council of 7 November 2000 amending Council Directives 85/611/EEC, 92/49/EEC, 92/96/EEC and 93/22/EEC as regards exchange of information with third countries (OJ L 290  17.11.2000 p. 0027-0028) html

32001L0107
Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) with a view to regulating management companies and simplified prospectuses (OJ L 041 13.02.2002 p. 0020-0034) html & pdf

32001L0108
Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), with regard to investments of UCITS (OJ L 041  13.02.2002 p. 0035-0042) html & pdf

32004L0039
Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC (OJ L 145 30.04.2004 p. 0001- 0044) html & pdf

32004H0383
Commission Recommendation 2004/383/EC of 27 April 2004 on the use of financial derivative instruments for undertakings for collective investment in transferable securities (UCITS) - (notified under document number C(2004) 1541/1) - (OJ L 144  30.04.2004 p. 0034-0043 )

32004H0383R(01)
Corrigendum to Commission Recommendation 2004/383/EC of 27 April 2004 on the use of financial derivative instruments for undertakings for collective investment in transferable securities (UCITS) (OJ L 144, 30.4.2004) (OJ L 199 07.06.2004 p. 0024-0029) html

32004H0384
Commission Recommendation 2004/384/EC of 27 April 2004 on some contents of the simplified prospectus as provided for in Schedule C of Annex I to Council Directive 85/611/EEC) - (notified under document number C(2002) 1541/2) - (OJ L 144  30.04.2004 p. 0044-058)

32004H0384R(01)
Corrigendum to Commission Recommendation 2004/384/EC of 27 April 2004 on some contents of the simplified prospectus as provided for in Schedule C of Annex I to Council Directive 85/611/EEC (Official Journal of the European Union L 144 of 30 April 2004) - (OJ L 199  07.06.2004 p. 0030-0037) html

11:35

Time for questions

11:50

Market abuse

32003L0006
Directive 2003/6/EC of the European Parliament and of the Council of 28 January 2003 on insider dealing and market manipulation (market abuse)

32004L0072
Commission Directive 2004/72/EC of 29 April 2004 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards accepted market practices, the definition of inside information in relation to derivatives on commodities, the drawing up of lists of insiders, the notification of managers' transactions and the notification of suspicious transactions (OJ L 162  30.04.2004 p. 70) html & pdf

32003L0124
Commission Directive 2003/124/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the definition and public disclosure of inside information and the definition of market manipulation (OJ L 339  24.12.2003 p. 70) html & pdf

32003L0125
Commission Directive 2003/125/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the fair presentation of investment recommendations and the disclosure of conflicts of interest (OJ L 339 24.12.2003 p. 73) html & pdf

32003R2273
Commission Regulation (EC) No 2273/2003 of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards exemptions for buy-back programmes and stabilisation of financial instruments (OJ L 336 23.12.2003 p. 33) html & pdf

12:05

Time for questions

12:20

Lunch break

14:00

Prospectuses

32003L0071
Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when securities are offered to the public or admitted to trading and amending Directive 2001/34/EC (OJ L 345  31.12.2003 p. 0064-0089) html & pdf

32004R0809
Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements (OJ L 149 30.4.2004 p. 1) pdf

14:15

Time for questions

Banking and financial conglomerates

14:30

Administrative framework for banking sector supervision, including enforcement record.

See relevant acquis referred to below.

14:45

Time for questions

15:00

Consolidated banking directive

32000L0012
Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions (OJ L 126 26/05/2000 p. 1) html

32000L0028
Directive 2000/28/EC of the European Parliament and of the Council of 18 September 2000 amending Directive 2000/12/EC relating to the taking up and pursuit of the business of credit institutions (OJ L 275 27/10/2000 p. 37) html

32004L0069
Commission Directive 2004/69/EC of 27 April 2004 amending Directive 2000/12/EC of the European Parliament and of the Council as regards the definition of "multilateral development banks" (OJ L 125 28/04/2004 p. 44) html & pdf

Proposal for Directive recasting Directive 2000/12/EC (not yet published in the Official Journal)

Recitals and Articles 1-68: pdf
Articles 69-160: pdf
Annexes I-VI: pdf
Annex VII: pdf
Annex VIII: pdf
Annexes IX-XIV: pdf

15:30

Time for questions

15:45

Coffee break

16:00

Capital adequacy directive

31993L0006
Council Directive 93/6/EEC of 15 March 1993 on the capital adequacy of investments firms and credit institutions (OJ L 141 11.06.1993 p. 1) html

31998L0031
Directive 98/31/EC of the European Parliament and of the Council of 22 June 1998 amending Council Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions (OJ L 204 21.07.1998 p. 13) html

31998L0033
Directive 98/33/EC of the European Parliament and of the Council of 22 June 1998 amending Article 12 of Council Directive 77/780/EEC on the taking up and pursuit of the business of credit institutions, Articles 2, 5, 6, 7, 8 of and Annexes II and III to Council Directive 89/647/EEC on a solvency ratio for credit institutions and Article 2 of and Annex II to Council Directive 93/6/EEC on the capital adequacy of investment firms and credit institutions (OJ
L 204 21.07.1998 p. 29)

Proposal for a Directive recasting Directive 93/6/EC (not yet published in the Official Journal)

Recitals and all Articles: pdf
All annexes: pdf

16:30

Time for questions

16:45

Financial conglomerates

32002L0087
Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council (OJ L 035  11.02.2003 p. 0001-0027) html & pdf

E-money

32000L0046
Directive 2000/46/EC of the European Parliament and of the Council of 18 September 2000 on the taking up, pursuit of and prudential supervision of the business of electronic money institutions (OJ L 275  27.10.2000 p. 0039-0043) html

16: 50

Time for questions

16:55

Deposit guarantee schemes

31994L0019
Directive 94/19/EC of the European Parliament and of the Council of 30 May 1994 on deposit-guarantee schemes (OJ L 135  31.05.1994 p. 0005-0014) html

Report on minimum guarantee level of Deposit Guarantee Schemes under Directive 94/19/EC pdf

17:10

Time for questions

17:25

Bank accounts and branch accounts[2]

31986L0635
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372  31.12.1986 p. 0001-0017) html

31989L0117
Council Directive 89/117/EEC of 13 February 1989 on the obligations of branches established in a Member State of credit institutions and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (OJ L 044  16.02.1989 p. 0040-0042) html

17:30

Time for questions

17:35

Closing remarks


 

[1]

  Regulation (EC) No 1606/2002 on the application of international accounting standards, Directive 78/660/EEC on annual accounts (the Fourth Company Law Directive) and Directive 83/349/EEC on consolidated accounts (the Seventh Company Law Directive) will be covered in Chapter 6 – Company Law.

 


 

[2]

  Regulation (EC) No 1606/2002 on the application of international accounting standards, Directive 78/660/EEC on annual accounts (the Fourth Company Law Directive) and Directive 83/349/EEC on consolidated accounts (the Seventh Company Law Directive) will be covered in Chapter 6 – Company Law..

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