Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts

votedEuropean Union· European Parliament· EN

Introduced

20 May 2008

Last action

26 June 2009 · publication official journal

Status

PLENARY_VOTE

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

21 official languages

Bulgarian
Задължения за извършване на рекламна дейност за някои средни предприятия и задължение за съставяне на консолидирани финансови отчети
Czech
Povinnosti, pokud jde o zveřejňování pro střední podniky, a povinnost vypracovávat konsolidované účetní závěrky
Danish
Offentlighed vedrørende mellemstore virksomheder og disses pligt til at udarbejde koncernregnskaber
German
Angabepflichten mittlerer Unternehmen sowie die Pflicht zur Erstellung eines konsolidierten Abschlusses
Greek
Υποχρέωση δημοσίευσης για τις μεσαίες εταιρείες και υποχρέωση κατάρτισης ενοποιημένων λογαριασμών
Spanish
Obligaciones de publicidad de las medianas empresas y obligación de establecer cuentas consolidadas
Estonian
Keskmise suurusega äriühingute avalikustamisnõuded ja konsolideeritud aastaaruande koostamise kohustus
Finnish
Keskisuuria yrityksiä koskevat tietyt julkistamisvaatimukset sekä konsolidoitujen tilinpäätösten laatimista koskeva velvoite
French
Obligations de publicité pour les entreprises de taille moyenne et obligation d'établir des comptes consolidés
Hungarian
A középvállalkozások közzétételre és összevont beszámoló készítésére vonatkozó kötelezettségei
Italian
Obblighi in materia di pubblicità per le imprese di dimensioni medie e obbligo di redigere conti consolidati
Lithuanian
Vidutinių įmonių informacijos atskleidimo prievolės ir konsoliduotos finansinės atskaitomybės rengimo prievolė
Latvian
Informācijas atklāšanas prasības vidējiem uzņēmumiem un konsolidētu pārskatu sastādīšanas pienākums
Maltese
Rekwiżiti ta' żvelar għal kumpaniji ta' daqs medju u l-obbligu tal-preparazzjoni tal-kontijiet konsolidati
Dutch
Openbaarmakingsvereisten voor middelgrote ondernemingen en verplichting om een geconsolideerde jaarrekening op te stellen
Polish
Obowiązek ogłaszania i obowiązek sporządzanie skonsolidowanych sprawozdań finansowych w przypadku średnich przedsiębiorstw
Portuguese
Obrigações em matéria de publicidade para as médias empresas e obrigatoriedade de elaborar contas consolidadas
Romanian
Obligaţii de publicare pentru întreprinderile mijlocii şi obligaţia de a elabora conturi consolidate
Slovak
Požiadavky na zverejnenie pre stredné podniky a povinnosť zostavovať konsolidovanú účtovnú závierku
Slovenian
Zahteve za razkrijte za srednja podjetja in obveznost za sestavo konsolidiranih računovodskih izkazov
Swedish
Skyldigheter när det gäller offentliggörande för medelstora företag och skyldigheten att upprätta sammanställd redovisning*

Records

Official bill 2008/0084(COD) from European Union at European Parliament. Dated 20 May 2008. Status: PLENARY_VOTE.

Timeline

20 May 2008
referral
Source: REFERRAL
20 May 2008
Introduced
Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
Source: COD
18 December 2008
Vote results
Source: PLENARY_VOTE_RESULTS
18 December 2008
plenary amend proposal
Source: PLENARY_AMEND_PROPOSAL
18 June 2009
signature
Source: SIGNATURE
26 June 2009
publication official journal
Source: PUBLICATION_OFFICIAL_JOURNAL

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

68 official files

POROČILO o predlogu direktive Evropskega parlamenta in Sveta o spremembi direktiv sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov

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POROČILO o predlogu direktive Evropskega parlamenta in Sveta o spremembi direktiv sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov
REPORT_PLENARY · SL · 1 November 2019
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POROČILO o predlogu direktive Evropskega parlamenta in Sveta o spremembi direktiv sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov
REPORT_PLENARY · SL · 1 November 2019
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BETÄNKANDE om förslaget till Europaparlamentets och rådets direktiv om ändring av rådets direktiv 78/660/EEG och 83/349/EEG när det gäller krav på offentlighet för medelstora företag och skyldigheten att upprätta sammanställd redovisning
REPORT_PLENARY · SV · 1 November 2019
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BETÄNKANDE om förslaget till Europaparlamentets och rådets direktiv om ändring av rådets direktiv 78/660/EEG och 83/349/EEG när det gäller krav på offentlighet för medelstora företag och skyldigheten att upprätta sammanställd redovisning
REPORT_PLENARY · SV · 1 November 2019
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SPRÁVA o návrhu smernice Európskeho parlamentu a Rady, ktorou sa menia a dopĺňajú smernice Rady 78/660/EHS a 83/349/EHS, pokiaľ ide o určité požiadavky na zverejnenie pre stredné podniky a povinnosť zostavovať konsolidovanú účtovnú závierku
REPORT_PLENARY · SK · 1 November 2019
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SPRÁVA o návrhu smernice Európskeho parlamentu a Rady, ktorou sa menia a dopĺňajú smernice Rady 78/660/EHS a 83/349/EHS, pokiaľ ide o určité požiadavky na zverejnenie pre stredné podniky a povinnosť zostavovať konsolidovanú účtovnú závierku
REPORT_PLENARY · SK · 1 November 2019
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RAPORT privind propunerea de directivă a Parlamentului European și a Consiliului de modificare a Directivelor 78/660/CEE și 83/349/CEE ale Consiliului în ceea ce privește anumite cerințe de prezentare a informațiilor impuse întreprinderilor mijlocii și obligația de a întocmi conturi consolidate
REPORT_PLENARY · RO · 1 November 2019
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RAPORT privind propunerea de directivă a Parlamentului European și a Consiliului de modificare a Directivelor 78/660/CEE și 83/349/CEE ale Consiliului în ceea ce privește anumite cerințe de prezentare a informațiilor impuse întreprinderilor mijlocii și obligația de a întocmi conturi consolidate
REPORT_PLENARY · RO · 1 November 2019
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SPRAWOZDANIE dotyczące wniosku w sprawie dyrektywy Parlamentu Europejskiego i Rady zmieniającej dyrektywę Rady 78/660/EWG i 83/349/EWG w odniesieniu do niektórych wymogów ujawniania informacji przez średnie przedsiębiorstwa oraz obowiązku sporządzania skonsolidowanych sprawozdań finansowych
REPORT_PLENARY · PL · 1 November 2019
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SPRAWOZDANIE dotyczące wniosku w sprawie dyrektywy Parlamentu Europejskiego i Rady zmieniającej dyrektywę Rady 78/660/EWG i 83/349/EWG w odniesieniu do niektórych wymogów ujawniania informacji przez średnie przedsiębiorstwa oraz obowiązku sporządzania skonsolidowanych sprawozdań finansowych
REPORT_PLENARY · PL · 1 November 2019
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RELATÓRIO sobre a proposta de directiva do Parlamento Europeu e do Conselho que respeita a determinados requisitos de divulgação para as pequenas e médias sociedades e à obrigação de apresentar contas consolidadas
REPORT_PLENARY · PT · 1 November 2019
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RELATÓRIO sobre a proposta de directiva do Parlamento Europeu e do Conselho que respeita a determinados requisitos de divulgação para as pequenas e médias sociedades e à obrigação de apresentar contas consolidadas
REPORT_PLENARY · PT · 1 November 2019
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VERSLAG over het voorstel voor een richtlijn van het Europees Parlement en de Raad tot wijziging van de Richtlijnen 78/660/EEG en 83/349/EEG met betrekking tot bepaalde informatieverplichtingen van middelgrote ondernemingen en de verplichting een geconsolideerde jaarrekening op te stellen
REPORT_PLENARY · NL · 1 November 2019
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VERSLAG over het voorstel voor een richtlijn van het Europees Parlement en de Raad tot wijziging van de Richtlijnen 78/660/EEG en 83/349/EEG met betrekking tot bepaalde informatieverplichtingen van middelgrote ondernemingen en de verplichting een geconsolideerde jaarrekening op te stellen
REPORT_PLENARY · NL · 1 November 2019
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RAPPORT dwar il-proposta għal direttiva tal-Parlament Ewropew u tal-Kunsill li temenda d-Direttivi tal-Kunsill 78/660/KEE u 83/349/KEE dwar ċerti rekwiżiti ta' żvelar għal kumpaniji ta' daqs medju u l-obbligu tal-preparazzjoni tal-kontijiet konsolidati
REPORT_PLENARY · MT · 1 November 2019
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RAPPORT dwar il-proposta għal direttiva tal-Parlament Ewropew u tal-Kunsill li temenda d-Direttivi tal-Kunsill 78/660/KEE u 83/349/KEE dwar ċerti rekwiżiti ta' żvelar għal kumpaniji ta' daqs medju u l-obbligu tal-preparazzjoni tal-kontijiet konsolidati
REPORT_PLENARY · MT · 1 November 2019
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RAPPORT sur la proposition de directive du Parlement européen et du Conseil modifiant les directives 78/660/CEE et 83/349/CEE en ce qui concerne certaines obligations de publicité pour les entreprises de taille moyenne et l’obligation d'établir des comptes consolidés
REPORT_PLENARY · FR · 1 November 2019
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RAPPORT sur la proposition de directive du Parlement européen et du Conseil modifiant les directives 78/660/CEE et 83/349/CEE en ce qui concerne certaines obligations de publicité pour les entreprises de taille moyenne et l’obligation d'établir des comptes consolidés
REPORT_PLENARY · FR · 1 November 2019
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PRANEŠIMAS dėl pasiūlymo dėl Europos Parlamento ir Tarybos direktyvos, iš dalies keičiančios Tarybos direktyvas 78/660/EEB ir 83/349/EEB dėl vidutinėms įmonėms taikomų tam tikrų atskleidimo reikalavimų ir įpareigojimo rengti konsoliduotą atskaitomybę
REPORT_PLENARY · LT · 1 November 2019
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PRANEŠIMAS dėl pasiūlymo dėl Europos Parlamento ir Tarybos direktyvos, iš dalies keičiančios Tarybos direktyvas 78/660/EEB ir 83/349/EEB dėl vidutinėms įmonėms taikomų tam tikrų atskleidimo reikalavimų ir įpareigojimo rengti konsoliduotą atskaitomybę
REPORT_PLENARY · LT · 1 November 2019
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RELAZIONE sulla proposta di direttiva del Parlamento europeo e del Consiglio che modifica le direttive 78/660/CEE e 83/349/CEE del Consiglio per quanto riguarda taluni obblighi di comunicazione a carico delle medie imprese e l'obbligo di redigere conti consolidati
REPORT_PLENARY · IT · 1 November 2019
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RELAZIONE sulla proposta di direttiva del Parlamento europeo e del Consiglio che modifica le direttive 78/660/CEE e 83/349/CEE del Consiglio per quanto riguarda taluni obblighi di comunicazione a carico delle medie imprese e l'obbligo di redigere conti consolidati
REPORT_PLENARY · IT · 1 November 2019
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ZIŅOJUMS par priekšlikumu Eiropas Parlamenta un Padomes direktīvai, ar ko groza Padomes Direktīvas 78/660/EEK un 83/349/EEK attiecībā uz noteiktām informācijas atklāšanas prasībām vidējiem uzņēmumiem un konsolidētu pārskatu sastādīšanas pienākumu
REPORT_PLENARY · LV · 1 November 2019
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ZIŅOJUMS par priekšlikumu Eiropas Parlamenta un Padomes direktīvai, ar ko groza Padomes Direktīvas 78/660/EEK un 83/349/EEK attiecībā uz noteiktām informācijas atklāšanas prasībām vidējiem uzņēmumiem un konsolidētu pārskatu sastādīšanas pienākumu
REPORT_PLENARY · LV · 1 November 2019
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JELENTÉS a 78/660/EGK és a 83/349/EGK tanácsi irányelvnek a középvállalkozások egyes közzétételi követelményei és a konszolidált beszámoló készítésének kötelezettsége tekintetében történő módosításáról szóló európai parlamenti és tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 1 November 2019
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JELENTÉS a 78/660/EGK és a 83/349/EGK tanácsi irányelvnek a középvállalkozások egyes közzétételi követelményei és a konszolidált beszámoló készítésének kötelezettsége tekintetében történő módosításáról szóló európai parlamenti és tanácsi irányelvre irányuló javaslatról
REPORT_PLENARY · HU · 1 November 2019
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BERICHT über den Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG des Rates im Hinblick auf bestimmte Angabepflichten mittlerer Unternehmen sowie die Pflicht zur Erstellung eines konsolidierten Abschlusses
REPORT_PLENARY · DE · 1 November 2019
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BERICHT über den Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG des Rates im Hinblick auf bestimmte Angabepflichten mittlerer Unternehmen sowie die Pflicht zur Erstellung eines konsolidierten Abschlusses
REPORT_PLENARY · DE · 1 November 2019
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INFORME sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican las Directivas 78/660/CEE y 83/349/CEE del Consejo en lo que respecta a determinados requisitos de información de las medianas empresas y a la obligación de confeccionar cuentas consolidadas
REPORT_PLENARY · ES · 1 November 2019
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INFORME sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican las Directivas 78/660/CEE y 83/349/CEE del Consejo en lo que respecta a determinados requisitos de información de las medianas empresas y a la obligación de confeccionar cuentas consolidadas
REPORT_PLENARY · ES · 1 November 2019
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MIETINTÖ ehdotuksesta Euroopan parlamentin ja neuvoston direktiiviksi neuvoston direktiivien 78/660/ETY ja 83/349/ETY muuttamisesta keskisuuria yrityksiä koskevien tiettyjen julkistamisvaatimusten sekä konsolidoitujen tilinpäätösten laatimista koskevan velvoitteen osalta
REPORT_PLENARY · FI · 1 November 2019
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MIETINTÖ ehdotuksesta Euroopan parlamentin ja neuvoston direktiiviksi neuvoston direktiivien 78/660/ETY ja 83/349/ETY muuttamisesta keskisuuria yrityksiä koskevien tiettyjen julkistamisvaatimusten sekä konsolidoitujen tilinpäätösten laatimista koskevan velvoitteen osalta
REPORT_PLENARY · FI · 1 November 2019
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RAPORT Ettepanek võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse nõukogu direktiive 78/660/EMÜ ja 83/349/EMÜ seoses teatavate avalikustamisnõuetega, mida kohaldatakse keskmise suurusega äriühingute suhtes, ja kohustusega koostada konsolideeritud aastaaruanded
REPORT_PLENARY · ET · 1 November 2019
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RAPORT Ettepanek võtta vastu Euroopa Parlamendi ja nõukogu direktiiv, millega muudetakse nõukogu direktiive 78/660/EMÜ ja 83/349/EMÜ seoses teatavate avalikustamisnõuetega, mida kohaldatakse keskmise suurusega äriühingute suhtes, ja kohustusega koostada konsolideeritud aastaaruanded
REPORT_PLENARY · ET · 1 November 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου που αφορά την τροποποίηση των οδηγιών 78/660/ΕΟΚ και 83/349/ΕΟΚ του Συμβουλίου όσον αφορά ορισμένες απαιτήσεις κοινοποίησης για τις μεσαίου μεγέθους εταιρείες και την υποχρέωση σύνταξης ενοποιημένων λογαριασμών
REPORT_PLENARY · EL · 1 November 2019
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ΕΚΘΕΣΗ σχετικά με την πρόταση οδηγίας του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου που αφορά την τροποποίηση των οδηγιών 78/660/ΕΟΚ και 83/349/ΕΟΚ του Συμβουλίου όσον αφορά ορισμένες απαιτήσεις κοινοποίησης για τις μεσαίου μεγέθους εταιρείες και την υποχρέωση σύνταξης ενοποιημένων λογαριασμών
REPORT_PLENARY · EL · 1 November 2019
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ZPRÁVA o návrhu směrnice Evropského parlamentu a Rady, kterou se mění směrnice Rady 78/660/EHS a 83/349/EHS, pokud jde o některé požadavky na zveřejňování u středních společností a povinnost sestavit konsolidovanou účetní závěrku
REPORT_PLENARY · CS · 1 November 2019
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ZPRÁVA o návrhu směrnice Evropského parlamentu a Rady, kterou se mění směrnice Rady 78/660/EHS a 83/349/EHS, pokud jde o některé požadavky na zveřejňování u středních společností a povinnost sestavit konsolidovanou účetní závěrku
REPORT_PLENARY · CS · 1 November 2019
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BETÆNKNING om forslag til Europa-Parlamentets og Rådets direktiv om ændring af Rådets direktiv 78/660/EØF og 83/349/EØF for så vidt angår visse oplysningskrav til mellemstore selskaber og kravet om udarbejdelse af konsoliderede regnskaber
REPORT_PLENARY · DA · 1 November 2019
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BETÆNKNING om forslag til Europa-Parlamentets og Rådets direktiv om ændring af Rådets direktiv 78/660/EØF og 83/349/EØF for så vidt angår visse oplysningskrav til mellemstore selskaber og kravet om udarbejdelse af konsoliderede regnskaber
REPORT_PLENARY · DA · 1 November 2019
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ДОКЛАД относно предложението за директива на Европейския парламент и на Съвета за изменение на директиви на Съвета 78/660/ЕИО и 83/349/ЕИО относно определени изисквания за оповестяване за средни предприятия и задължения за изготвяне на консолидирани счетоводни отчети
REPORT_PLENARY · BG · 1 November 2019
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ДОКЛАД относно предложението за директива на Европейския парламент и на Съвета за изменение на директиви на Съвета 78/660/ЕИО и 83/349/ЕИО относно определени изисквания за оповестяване за средни предприятия и задължения за изготвяне на консолидирани счетоводни отчети
REPORT_PLENARY · BG · 1 November 2019
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Report on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
REPORT_PLENARY · EN · 30 October 2019
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Report on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
REPORT_PLENARY · EN · 30 October 2019
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Suite donnée au T6-0631/2008
ACT_FOLLOWUP · FR · 20 March 2009
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Follow up to T6-0631/2008
ACT_FOLLOWUP · EN · 20 March 2009
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BERICHT über den Vorschlag für eine Richtlinie des Europäischen Parlaments und des Rates zur Änderung der Richtlinien 78/660/EWG und 83/349/EWG des Rates im Hinblick auf bestimmte Angabepflichten mittlerer Unternehmen sowie die Pflicht zur Erstellung eines konsolidierten Abschlusses
REPORT_PLENARY · DE · 27 November 2008
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POROČILO o predlogu direktive Evropskega parlamenta in Sveta o spremembi direktiv sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov
REPORT_PLENARY · SL · 27 November 2008
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RAPORT privind propunerea de directivă a Parlamentului European și a Consiliului de modificare a Directivelor 78/660/CEE și 83/349/CEE ale Consiliului în ceea ce privește anumite cerințe de prezentare a informațiilor impuse întreprinderilor mijlocii și obligația de a întocmi conturi consolidate
REPORT_PLENARY · RO · 27 November 2008
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INFORME sobre la propuesta de Directiva del Parlamento Europeo y del Consejo por la que se modifican las Directivas 78/660/CEE y 83/349/CEE del Consejo en lo que respecta a determinados requisitos de información de las medianas empresas y a la obligación de confeccionar cuentas consolidadas
REPORT_PLENARY · ES · 27 November 2008
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Official source: https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2008%2F0084(COD)
Open data entity: https://data.europarl.europa.eu/api/v2/procedures/2008-0084
eu · 2008-0084 · source updated 26 June 2009