Activities of Jean-Paul GAUZÈS related to 2008/0084(COD)
Plenary speeches (1)
Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts - Accounting requirements as regards medium-sized companies (debate)
Amendments (1)
Amendment 24 #
Proposal for a directive – amending act
Article 2
Article 2
Directive 83/349/CEE
Article 13 – paragraph 2 a
Article 13 – paragraph 2 a
(2a) Without prejudice to Articles 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually or as a whole, shall be exempted from the obligation imposed in Article 1(1), provided that it gives grounds for this in the annex to its annual accounts.