Activities of Klaus-Heiner LEHNE related to 2008/0084(COD)
Legal basis opinions (0)
Amendments (17)
Amendment 7 #
Draft legislative resolution
Citation 2 a (new)
Citation 2 a (new)
– having regard to the opinion of the High Level Group of Independent Stakeholders on Administrative Burdens of 10 July 2008 on reducing administrative burdens in the priority area of company law / annual accounts,
Amendment 8 #
Proposal for a directive – amending act
Article 1 – point -1 a (new)
Article 1 – point -1 a (new)
Directive 78/660/EEC
Article 1 – paragraph 2 a (new)
Article 1 – paragraph 2 a (new)
(-1a) In Article 1 of Directive 78/660/EEC, the following paragraph is added: "2a. This Directive shall not apply to undertakings which on their balance sheet dates do not exceed the limits of two of the three following criteria: – balance sheet total: EUR 1 000 000 – net turnover: EUR 2 000 000 – average number of employees during the financial year: 20."
Amendment 9 #
Proposal for a directive – amending act
Article 1 – point -1 b (new)
Article 1 – point -1 b (new)
Directive 78/660/EEC
Article 11 – introductory phrase
Article 11 – introductory phrase
(-1b) In Article 11 of Directive 78/660/EEC, the introductory phrase is replaced by the following: "Member States shall permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria: – balance sheet total: EUR 5 000 000; – net turnover: EUR 10 000 000; – average number of employees during the financial year: 50 to draw up abridged balance sheets showing only those items preceded by letters and roman numerals in Articles 9 and 10, disclosing separately the information required in brackets in D (II) under "Assets" and C under "Liabilities" in Article 9 and in D (II) in Article 10, but in total for each."
Amendment 10 #
Proposal for a directive – amending act
Article 1 – point -1 c (new)
Article 1 – point -1 c (new)
Directive 78/660/EEC
Article 11 – paragraph 1 a (new)
Article 11 – paragraph 1 a (new)
(-1c) In Article 11 of Directive 78/660/EEC, the following paragraph 1a is inserted: "The Member States shall provide for the abridged balance sheet under paragraph 1 also for: – companies under Article 27 the shares in which are held by their manager or managers, – unlimited-liability companies falling within the scope of this Directive, and – companies within the meaning of Article 2(1) of Directive 89/667/EEC (single-member companies)."
Amendment 11 #
Proposal for a directive – amending act
Article 1 – point -1 d (new)
Article 1 – point -1 d (new)
Directive 78/660/EEC
Article 12 – paragraph 1
Article 12 – paragraph 1
(-1d) Article 12(1) of Directive 78/660/EEC shall be replaced by the following: "1. Where on its balance sheet date, a company exceeds [...] the limits of two of the three criteria indicated in Article 11, that fact shall affect the application of the derogation provided for in that Article only if it occurs in five consecutive financial years. Where on its balance sheet date, a company ceases to exceed the limits of two of the three criteria indicated in Article 11, that fact shall affect the application of the derogation provided for in that Article only if it occurs in one financial year."
Amendment 12 #
Proposal for a directive – amending act
Article 1 – point -1 e (new)
Article 1 – point -1 e (new)
Directive 78/660/EEC
Article 27 – paragraph 1 – introductory phrase
Article 27 – paragraph 1 – introductory phrase
(-1e) In Article 27, first paragraph, the introductory phrase is replaced by the following: "The Member States shall permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria: – balance sheet total: EUR 20 000 000 – net turnover: EUR 40 000 000 – average number of employees during the financial year: 250 to adopt layouts different from those prescribed in Articles 23 to 26 [...]:"
Amendment 13 #
Proposal for a directive – amending act
Article 1 – point -1 f (new)
Article 1 – point -1 f (new)
Directive 78/660/EEC
Article 29
Article 29
(-1f) Article 29 of Directive 78/660/EEC is repealed.
Amendment 14 #
Proposal for a directive – amending act
Article 1 – point -1 g (new)
Article 1 – point -1 g (new)
Directive 78/660/EEC
Article 30
Article 30
(-1g) Article 30 of Directive 78/660/EEC is repealed.
Amendment 15 #
Proposal for a directive – amending act
Article 1 – point -1 h (new)
Article 1 – point -1 h (new)
Directive 78/660/EEC
Article 44 – paragraph 1
Article 44 – paragraph 1
(-1h) Article 44(1) of Directive 78/660/EEC is replaced by the following: "1. Member States shall permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1)(4) to (12), (14)(a) and (15). However, the notes must disclose the information specified in Article 43(1)(6) in total for all the items concerned."
Amendment 16 #
Proposal for a directive – amending act
Article 1 – point -2 (new)
Article 1 – point -2 (new)
Directive 78/660/EEC
Article 44 – paragraph 2
Article 44 – paragraph 2
(-2) Article 44(2) of Directive 78/660/EEC is replaced by the following: "2. Member States shall exempt the companies referred to in paragraph 1 from the obligation to disclose [...] the information prescribed in Article 15(3)(a) and (4), Articles 18 and 21, Article 33(2)(a), second subparagraph and (4), Article 34(2), Article 35(1)(d), Article 39(1)(c), second sentence, Article 40(2), Article 41(1), second sentence, Article 42, second paragraph, and Article 42d."
Amendment 17 #
Proposal for a directive – amending act
Article 1 – point 2 a (new)
Article 1 – point 2 a (new)
Directive 78/660/EEC
Article 46 – paragraph 3
Article 46 – paragraph 3
(2a) Article 46(3) of Directive 78/660/EEC is replaced by the following: "3. Member States shall waive the obligation on companies covered by Article 11 to prepare annual reports, provided that the information referred to in Article 22(2) of Directive 77/91/EEC concerning the acquisition by a company of its own shares is given in the notes to their accounts."
Amendment 18 #
Proposal for a directive – amending act
Article 1 – point 2 b (new)
Article 1 – point 2 b (new)
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
Amendment 19 #
Proposal for a directive – amending act
Article 1 – point 2 c (new)
Article 1 – point 2 c (new)
Directive 78/660/EEC
Article 47 – paragraph 2 – subparagraph 1 – introductory phrase
Article 47 – paragraph 2 – subparagraph 1 – introductory phrase
(2c) In Article 47(2), first subparagraph, of Directive 78/660/EEC, the introductory phrase is replaced by the following: "2. By way of derogation from paragraph 1, Member States shall permit the companies referred to in Article 11 to publish only:"
Amendment 20 #
Proposal for a directive – amending act
Article 1 – point 2 d (new)
Article 1 – point 2 d (new)
Directive 78/660/EEC
Article 47 – paragraph 2 – subparagraph 3
Article 47 – paragraph 2 – subparagraph 3
(2d) Article 47(2), third subparagraph, of Directive 78/660/EEC is replaced by the following: "In addition, Member States shall relieve such companies from the obligation to publish their profit and loss accounts and annual reports and the opinions of the persons responsible for auditing the accounts."
Amendment 21 #
Proposal for a directive – amending act
Article 1 – point 2 e (new)
Article 1 – point 2 e (new)
Directive 78/660/EEC
Article 47 – paragraph 3 – subparagraph 1 – introductory phrase
Article 47 – paragraph 3 – subparagraph 1 – introductory phrase
(2e) In Article 47(3), first subparagraph, of Directive 78/660/EEC, the introductory phrase is replaced by the following: "3. Member States shall permit the companies referred to in Article 27 to publish only:"
Amendment 22 #
Proposal for a directive – amending act
Article 1 – point 2 f (new)
Article 1 – point 2 f (new)
Directive 78/660/EEC
Article 50 – paragraph 1 a (new)
Article 50 – paragraph 1 a (new)
(2f) In Article 50 of Directive 78/660/EEC, the following paragraph is inserted: "Member States shall exempt the companies referred to in Article 11 from the obligation in paragraph 1."
Amendment 23 #
Proposal for a directive – amending act
Article 1 – point 2 g (new)
Article 1 – point 2 g (new)
Directive 78/660/EEC
Article 51 – paragraph 2 − subparagraph 1
Article 51 – paragraph 2 − subparagraph 1
(2g) Article 51(2), first subparagraph, of Directive 78/660/EEC is replaced by the following: "2. Member States shall relieve the companies referred to in Article 11 from the obligation imposed by paragraph 1."