Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (Text with EEA relevance)

in forceEuropean Union· EUR-Lex· EN

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14 June 2006

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5 September 2006 · Entry into force

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In force

Records

Official directive CELEX 32006L0046 from European Union at EUR-Lex. Dated 14 June 2006. Status: In force.

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14 June 2006
Signed
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5 September 2006
Entry into force
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24 official files

Direttiva 2006/46/KE tal-Parlament Ewropew u tal-Kunsill ta’ l- 14 ta' Ġunju 2006 li temenda d-Direttivi tal-Kunsill 78/660/KEE dwar il-kontijiet annwali ta' ċerti tipi ta' kumpanniji, 83/349/KEE dwar kontijiet konsolidati, 86/635/KEE dwar il-kontijiet annwali u l-kontijiet konsolidati ta' banek u istituzzjonijiet finanzjarji oħrajn u 91/674/KEE dwar il-kontijiet annwali u l-kontijiet konsolidati ta' intrapriżi ta' l-assigurazzjoni Test b’rilevanza għaż-ŻEE.

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Direttiva 2006/46/KE tal-Parlament Ewropew u tal-Kunsill ta’ l- 14 ta' Ġunju 2006 li temenda d-Direttivi tal-Kunsill 78/660/KEE dwar il-kontijiet annwali ta' ċerti tipi ta' kumpanniji, 83/349/KEE dwar kontijiet konsolidati, 86/635/KEE dwar il-kontijiet annwali u l-kontijiet konsolidati ta' banek u istituzzjonijiet finanzjarji oħrajn u 91/674/KEE dwar il-kontijiet annwali u l-kontijiet konsolidati ta' intrapriżi ta' l-assigurazzjoni Test b’rilevanza għaż-ŻEE.
official_journal · MT · 14 June 2006
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Οδηγία 2006/46/ΕΚ του Ευρωπαϊκού Κοινοβουλίου και του Συμβουλίου, της 14ης Ιουνίου 2006 , για την τροποποίηση της οδηγίας 78/660/EΟΚ του Συμβουλίου περί των ετήσιων λογαριασμών εταιρειών ορισμένων μορφών, της οδηγίας 83/349/ΕΟΚ του Συμβουλίου σχετικά με τους ενοποιημένους λογαριασμούς, της οδηγίας 86/635/ΕΟΚ του Συμβουλίου για τους ετήσιους και ενοποιημένους λογαριασμούς των τραπεζών και λοιπών χρηματοπιστωτικών ιδρυμάτων και της οδηγίας 91/674/ΕΟΚ του Συμβουλίου για τους ετήσιους και τους ενοποιημένους λογαριασμούς των ασφαλιστικών επιχειρήσεων (Κείμενο που παρουσιάζει ενδιαφέρον για τον ΕΟΧ)
official_journal · EL · 14 June 2006
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Směrnice Evropského parlamentu a Rady 2006/46/ES ze dne 14. června 2006 , kterou se mění směrnice Rady 78/660/EHS o ročních účetních závěrkách některých forem společností, 83/349/EHS o konsolidovaných účetních závěrkách, 86/635/EHS o ročních účetních závěrkách a konsolidovaných účetních závěrkách bank a ostatních finančních institucí a 91/674/EHS o ročních účetních závěrkách a konsolidovaných účetních závěrkách pojišťoven (Text s významem pro EHP)
official_journal · CS · 14 June 2006
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Direttiva 2006/46/CE del Parlamento europeo e del Consiglio, del 14 giugno 2006 , che modifica le direttive del Consiglio 78/660/CEE, relativa ai conti annuali di taluni tipi di società, 83/349/CEE, relativa ai conti consolidati, 86/635/CEE, relativa ai conti annuali e ai conti consolidati delle banche e degli altri istituti finanziari, e 91/674/CEE, relativa ai conti annuali e ai conti consolidati delle imprese di assicurazione (Testo rilevante ai fini del SEE)
official_journal · IT · 14 June 2006
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Directiva 2006/46/CE a Parlamentului European și a Consiliului din 14 iunie 2006 de modificare a Directivei 78/660/CEE a Consiliului privind conturile anuale ale anumitor forme de societăți comerciale, a Directivei 83/349/CEE a Consiliului privind conturile consolidate, a Directivei 86/635/CEE a Consiliului privind conturile anuale și conturile consolidate ale băncilor și ale altor instituții financiare și a Directivei 91/674/CEE a Consiliului privind situațiile financiare anuale și situațiile financiare consolidate ale întreprinderilor de asigurareText cu relevanță pentru SEE.
official_journal · RO · 14 June 2006
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Directive 2006/46/CE du Parlement européen et du Conseil du 14 juin 2006 modifiant les directives du Conseil 78/660/CEE concernant les comptes annuels de certaines formes de sociétés, 83/349/CEE concernant les comptes consolidés, 86/635/CEE concernant les comptes annuels et les comptes consolidés des banques et autres établissements financiers, et 91/674/CEE concernant les comptes annuels et les comptes consolidés des entreprises d'assurance (Texte présentant de l'intérêt pour l'EEE)
official_journal · FR · 14 June 2006
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Direktiva 2006/46/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o spremembi direktiv Sveta 78/660/EGS o letnih računovodskih izkazih posameznih vrst družb, 83/349/EGS o konsolidiranih računovodskih izkazih, 86/635/EGS o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij ter 91/674/EGS o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih zavarovalnic (Besedilo velja za EGP)
official_journal · SL · 14 June 2006
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Richtlinie 2006/46/EG des Europäischen Parlaments und des Rates vom 14. Juni 2006 zur Änderung der Richtlinien des Rates 78/660/EWG über den Jahresabschluss von Gesellschaften bestimmter Rechtsformen, 83/349/EWG über den konsolidierten Abschluss, 86/635/EWG über den Jahresabschluss und den konsolidierten Abschluss von Banken und anderen Finanzinstituten und 91/674/EWG über den Jahresabschluss und den konsolidierten Abschluss von Versicherungsunternehmen (Text von Bedeutung für den EWR)
official_journal · DE · 14 June 2006
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Euroopa Parlamendi ja nõukogu direktiiv 2006/46/EÜ, 14. juuni 2006 , millega muudetakse nõukogu direktiivi 78/660/EMÜ, mis käsitleb teatavat liiki äriühingute raamatupidamise aastaaruandeid, direktiivi 83/349/EMÜ, mis käsitleb konsolideeritud aruandeid, direktiivi 86/635/EMÜ pankade ja muude rahaasutuste raamatupidamise aastaaruannete ja konsolideeritud aruannete kohta ning direktiivi 91/674/EMÜ kindlustusseltside raamatupidamise aastaaruannete ja konsolideeritud aruannete kohta (EMPs kohaldatav tekst)
official_journal · ET · 14 June 2006
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Directiva 2006/46/CE do Parlamento Europeu e do Conselho, de 14 de Junho de 2006 , que altera a Directiva 78/660/CEE do Conselho relativa às contas anuais de certas formas de sociedades, a Directiva 83/349/CEE do Conselho relativa às contas consolidadas, a Directiva 86/635/CEE do Conselho relativa às contas anuais e às contas consolidadas dos bancos e outras instituições financeiras e a Directiva 91/674/CEE do Conselho relativa às contas anuais e às contas consolidadas das empresas de seguros (Texto relevante para efeitos do EEE)
official_journal · PT · 14 June 2006
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2006 m. birželio 14 d. Europos Parlamento ir Tarybos direktyva 2006/46/EB, iš dalies keičianti Tarybos direktyvas 78/660/EEB dėl tam tikrų tipų bendrovių metinių atskaitomybių, 83/349/EEB dėl konsoliduotos atskaitomybės, 86/635/EEB dėl bankų ir kitų finansų įstaigų metinės finansinės atskaitomybės ir konsoliduotos finansinės atskaitomybės ir 91/674/EEB dėl draudimo įmonių metinės finansinės atskaitomybės ir konsoliduotos finansinės atskaitomybės (Tekstas svarbus EEE)
official_journal · LT · 14 June 2006
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Директива 2006/46/ЕО на Европейския парламент и на Съвета от 14 юни 2006 година за изменение на Директива 78/660/ЕИО на Съвета относно годишните счетоводни отчети на някои видове дружества, Директива 83/349/ЕИО на Съвета относно консолидираните счетоводни отчети, Директива 86/635/ЕИО на Съвета относно годишните счетоводни отчети и консолидираните счетоводни отчети на банки и други финансови институции и Директива 91/674/ЕИО на Съвета относно годишните счетоводни отчети и консолидираните счетоводни отчети на застрахователните предприятияТекст от значение за ЕИП.
official_journal · BG · 14 June 2006
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Eiropas Parlamenta un Padomes Direktīva 2006/46/EK ( 2006. gada 14. jūnijs ), ar ko groza Padomes Direktīvas 78/660/EEK attiecībā uz noteiktu veidu sabiedrību gada pārskatiem, 83/349/EEK attiecībā uz konsolidētajiem pārskatiem, 86/635/EEK par banku un citu finanšu iestāžu gada pārskatiem un konsolidētajiem pārskatiem un 91/674/EEK par apdrošināšanas uzņēmumu gada pārskatiem un konsolidētajiem pārskatiem (Dokuments attiecas uz EEZ)
official_journal · LV · 14 June 2006
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Dyrektywa 2006/46/WE Parlamentu Europejskiego i Rady z dnia 14 czerwca 2006 r. zmieniająca dyrektywy Rady 78/660/EWG w sprawie rocznych sprawozdań finansowych niektórych rodzajów spółek, 83/349/EWG w sprawie skonsolidowanych sprawozdań finansowych, 86/635/EWG w sprawie rocznych i skonsolidowanych sprawozdań finansowych banków i innych instytucji finansowych oraz 91/674/EWG w sprawie rocznych i skonsolidowanych sprawozdań finansowych zakładów ubezpieczeń (Tekst mający znaczenie dla EOG)
official_journal · PL · 14 June 2006
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Direktiva 2006/46/EZ Europskog parlamenta i Vijeća od 14. lipnja 2006. o izmjeni Direktive Vijeća 78/660/EEZ o godišnjim financijskim izvještajima za određene vrste trgovačkih društava, Direktive Vijeća 83/349/EEZ o konsolidiranim financijskim izvještajima, Direktive Vijeća 86/635/EEZ o godišnjim financijskim izvještajima i konsolidiranim financijskim izvještajima banaka i drugih financijskih institucija i Direktive Vijeća 91/674/EEZ o godišnjim financijskim izvještajima i konsolidiranim financijskim izvještajima osiguravajućih poduzeća Tekst značajan za EGP
official_journal · HR · 14 June 2006
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Euroopan parlamentin ja neuvoston direktiivi 2006/46/EY, annettu 14 päivänä kesäkuuta 2006 , yhtiömuodoltaan tietynlaisten yhtiöiden tilinpäätöksistä annetun neuvoston direktiivin 78/660/ETY, konsolidoiduista tilinpäätöksistä annetun neuvoston direktiivin 83/349/ETY, pankkien ja muiden rahoituslaitosten tilinpäätöksestä ja konsolidoidusta tilinpäätöksestä annetun neuvoston direktiivin 86/635/ETY sekä vakuutusyritysten tilinpäätöksistä ja konsolidoiduista tilinpäätöksistä annetun neuvoston direktiivin 91/674/ETY muuttamisesta (ETA:n kannalta merkityksellinen teksti)
official_journal · FI · 14 June 2006
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Europa-Parlamentets og Rådets direktiv 2006/46/EF af 14. juni 2006 om ændring af Rådets direktiv 78/660/EØF om årsregnskaberne for visse selskabsformer, 83/349/EØF om konsoliderede regnskaber, 86/635/EØF om bankers og andre penge- og finansieringsinstitutters årsregnskaber og konsoliderede regnskaber og 91/674/EØF om forsikringsselskabers årsregnskaber og konsoliderede regnskaber (EØS-relevant tekst)
official_journal · DA · 14 June 2006
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Smernica Európskeho parlamentu a Rady 2006/46/ES zo 14. júna 2006 , ktorou sa mení a dopĺňa smernica Rady 78/660/EHS o ročnej účtovnej závierke niektorých typov spoločností, smernica Rady 83/349/EHS o konsolidovaných účtovných závierkach, smernica Rady 86/635/EHS o ročnej účtovnej závierke a konsolidovaných účtoch bánk a iných finančných inštitúcií a smernica Rady 91/674/EHS o ročných účtovných závierkach a konsolidovaných účtovných závierkach poisťovní (Text s významom pre EHP)
official_journal · SK · 14 June 2006
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Richtlijn 2006/46/EG van het Europees Parlement en de Raad van 14 juni 2006 tot wijziging van de Richtlijnen 78/660/EEG van de Raad betreffende de jaarrekening van bepaalde vennootschapsvormen, 83/349/EEG van de Raad betreffende de geconsolideerde jaarrekening, 86/635/EEG van de Raad betreffende de jaarrekening en de geconsolideerde jaarrekening van banken en andere financiële instellingen en 91/674/EEG van de Raad betreffende de jaarrekening en de geconsolideerde jaarrekening van verzekeringsondernemingen (Voor de EER relevante tekst)
official_journal · NL · 14 June 2006
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Az Európai Parlament és a Tanács 2006/46/EK irányelve ( 2006. június 14. ) a meghatározott jogi formájú társaságok éves beszámolójáról szóló 78/660/EGK, az összevont (konszolidált) éves beszámolóról szóló 83/349/EGK, a bankok és más pénzügyi intézmények éves beszámolójáról és konszolidált éves beszámolójáról szóló 86/635/EGK, valamint a biztosítóintézetek éves és összevont (konszolidált) éves beszámolóiról szóló, 91/674/EGK tanácsi irányelv módosításáról (EGT vonatkozású szöveg)
official_journal · HU · 14 June 2006
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Directiva 2006/46/CE del Parlamento Europeo y del Consejo, de 14 de junio de 2006 , por la que se modifican las Directivas del Consejo 78/660/CEE relativa a las cuentas anuales de determinadas formas de sociedad, 83/349/CEE relativa a las cuentas consolidadas, 86/635/CEE relativa a las cuentas anuales y a las cuentas consolidadas de los bancos y otras entidades financieras y 91/674/CEE relativa a las cuentas anuales y a las cuentas consolidadas de las empresas de seguros (Texto pertinente a efectos del EEE)
official_journal · ES · 14 June 2006
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Europaparlamentets och rådets direktiv 2006/46/EG av den 14 juni 2006 om ändring av rådets direktiv 78/660/EEG om årsbokslut i vissa typer av bolag, 83/349/EEG om sammanställd redovisning, 86/635/EEG om årsbokslut och sammanställd redovisning för banker och andra finansiella institut och 91/674/EEG om årsbokslut och sammanställd redovisning för försäkringsföretag (Text av betydelse för EES)
official_journal · SV · 14 June 2006
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Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (Text with EEA relevance)
official_journal · EN · 14 June 2006
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Legal framework · Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (Text with EEA relevance) · CELEX 32006L0046 · EU

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Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (Text with EEA relevance)

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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0046
Open data entity: http://publications.europa.eu/resource/cellar/8587e751-6799-4a2c-a386-4d4b10e51176
eurlex · 32006L0046 · source updated 14 June 2006