7 Amendments of Ioannis A. TSOUKALAS related to 2013/0110(COD)
Amendment 32 #
Proposal for a directive
Recital 16
Recital 16
(16) The obligation to disclose their diversity policies for their administrative, management and supervisory bodies with regard to aspects such as age, gender, special needs, geographical diversity, educational and professional background should only apply to large listed companies. Therefore small and medium- sized companies that may be exempted from certain accounting obligations under article 27 of Directive 78/660/EEC should not be covered to by this obligation. Disclosure of the diversity policy should be part of the corporate governance statement, as laid down by Article 46a of Directive 78/660/EEC. Companies not having a such a diversity policy should not be obliged to put one in place, but they should clearly explain why this is the case.
Amendment 36 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point a – paragraph 1
Article 46 – paragraph 1 – point a – paragraph 1
'1. The annual report shall include a fair review of the development and performance of the company's business and of its position, together with a description of the principal risks and uncertainties that it faces.
Amendment 38 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point a – paragraph 2
Article 46 – paragraph 1 – point a – paragraph 2
The review shall be a balanced and comprehensive analysis of the development and performance of the company's business and of its position, consistent with the size and complexity of the business.
Amendment 44 #
Proposal for a directive
Article 1 – point 1 – point a
Article 1 – point 1 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point b – paragraph 1 – introductory part
Article 46 – paragraph 1 – point b – paragraph 1 – introductory part
Amendment 62 #
Proposal for a directive
Article 1 – point 1 – point b
Article 1 – point 1 – point b
Directive 78/660/EEC
Article 46 – paragraph 4
Article 46 – paragraph 4
'4. Where a company prepares a comprehensive report corresponding to the same financial year relying on national, EU-based or international frameworks and which covers the information provided for in paragraph 1(b), it shall be exempt from the obligation to prepare the non-financial statement set out in paragraph 1(b), provided that such report is part of the annual report.'
Amendment 64 #
Proposal for a directive
Article 1 – point 1 – point c
Article 1 – point 1 – point c
Directive 78/660/EEC
Article 46 – paragraph 5
Article 46 – paragraph 5
'5. A company which is a subsidiary company shall be exempt from the obligations set out in paragraph 1(b), if the company and its subsidiaries are consolidated in the financial statements and annual report of another company and that consolidated annual report is drawn up in accordance with Article 36(1) of Directive 83/349/EEC.'
Amendment 68 #
Proposal for a directive
Article 1 – point 2 – point a
Article 1 – point 2 – point a
Directive 78/660/EEC
Article 46 – paragraph 1 – point g
Article 46 – paragraph 1 – point g