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31984L0569

Council Directive 84/569/EEC of 27 November 1984 revising the amounts expressed in ECU in Directive 78/660/EEC

Official Journal L 314 , 04/12/1984 P. 0028 - 0028 Finnish special edition: Chapter 17 Volume 1 P. 0088  Spanish special edition: Chapter 17 Volume 1 P. 0143  Swedish special edition: Chapter 17 Volume 1 P. 0088  Portuguese special edition Chapter 17 Volume 1 P. 0143

*****COUNCIL  DIRECTIVE  of 27 November 1984  revising the amounts expressed in ECU in Directive 78/660/EEC  (84/569/EEC)  THE COUNCIL OF THE EUROPEAN  COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (1), and in particular Article 53 (2) thereof,  Having regard to the proposal from the Commission,  Whereas Regulation (EEC) No 3180/78 (2), as amended by Regulation (EEC) No 2626/84 (3), defined a new unit of account, known as the ECU;  Whereas Regulation (EEC, Euratom) No 3308/80 (4) replaced 'European unit of account' by 'ECU' in all Community legal instruments applying at the time of its entry into force;  Whereas Articles 11 and 27 of Directive 78/660/EEC and, by reference thereto, Article 6 of Directive 83/349/EEC (5) and Articles 20 and 21 of Directive 84/253/EEC (6) lay down limits in ECU for the balance sheet total and net turnover within which the Member States may grant certain derogations from the provisions of those Directives;  Whereas Article 53 (2) of Directive 78/660/EEC stipulates that every five years the Council, acting on a proposal from the Commission, shall examine and, if need be, revise the amounts expressed in ECU in that Directive, in the light of economic and monetary trends in the Community;  Whereas, when measured in real terms, the ECU has not retained the value it had at the time of the adoption of Directive 78/660/EEC;  Whereas, to take account of monetary trends with relation to the ECU since that time, equivalents in national currency should be recalculated on the date fixed in Article 53 (2) of Directive 78/660/EEC,  HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 78/660/EEC is hereby amended as follows:  1. In Article 11:  - the first indent: 'balance sheet total: 1 000 000 ECU' is replaced by: 'balance sheet total: 1 550 000 ECU';  - the second indent: 'net turnover: 2 000 000 ECU' is replaced by 'net turnover: 3 200 000 ECU';  2. In Article 27:  - the first indent: 'balance sheet total: 4 000 000 ECU' is replaced by 'balance sheet total: 6 200 000 ECU';  - the second indent: 'net turnover: 8 000 000 ECU' is replaced by 'net turnover: 12 800 000 ECU'.  3. (a) Article 53 (1) is replaced by the following:  '1. For the purpose of this Directive, the ECU shall be that defined by Regulation (EEC) No 3180/78 (1), as amended by Regulation (EEC) No 2626/84 (2). The equivalent in national currency shall be calculated at the rate obtaining on 25 July 1983.';  (b) Footnote (1) shall be replaced by the following footnotes:  '(1) OJ No L 379, 30. 12. 1978, p. 1.  (2) OJ No L 247, 16. 9. 1984, p. 1.'  Article 2  Member States shall forthwith inform the Commission of any laws, regulations or administrative provisions which they bring into force pursuant to this Directive.  Article 3  This Directive is addressed to the Member States.  Done at Brussels, 27 November 1984.  For the Council  The President  P. BARRY  (1) OJ No L 222, 14. 8. 1978, p. 11.  (2) OJ No L 379, 30. 12. 1978, p. 1.  (3) OJ No L 247, 16. 9. 1984, p. 1.  (4) OJ No L 345, 20. 12. 1980, p. 1.  (5) OJ No L 193, 18. 7. 1983, p. 1.  (6) OJ No L 126, 12. 5. 1984, p. 20.


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31980L1102

Council Directive 80/1102/EEC of 11 November 1980 amending Directive 64/432/EEC with regard to enzootic bovine leukosis

Official Journal L 325 , 01/12/1980 P. 0018 - 0025 Greek special edition: Chapter 03 Volume 31 P. 0244  Spanish special edition: Chapter 03 Volume 19 P. 0242  Portuguese special edition Chapter 03 Volume 19 P. 0242

++++ ( 1 ) OJ N C 86 , 2 . 4 . 1979 , P . 1 .   ( 2 ) OJ N C 140 , 5 . 6 . 1979 , P . 128 .   ( 3 ) OJ N C 133 , 28 . 5 . 1979 , P . 30 .   ( 4 ) OJ N L 145 , 13 . 6 . 1977 , P . 44 .   ( 5 ) OJ N L 15 , 19 . 1 . 1978 , P . 34 .   ( 6 ) OJ N 121 , 29 . 7 . 1964 , P . 1977/64 .   ( 7 ) SEE PAGE 11 OF THIS OFFICIAL JOURNAL .  COUNCIL DIRECTIVE  OF 11 NOVEMBER 1980  AMENDING DIRECTIVE 64/432/EEC WITH REGARD TO ENZOOTIC BOVINE LEUKOSIS   ( 80/1102/EEC )  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 43 AND 100 THEREOF ,  HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 1 ) ,  HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 2 ) ,  HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ) ,  WHEREAS ONE OF THE TASKS OF THE COMMUNITY IN THE VETERINARY FIELD IS TO IMPROVE THE STATE OF HEALTH OF LIVESTOCK , AND THUS TO MAKE STOCK-BREEDING MORE PROFITABLE ;  WHEREAS THERE IS A NEED TO PROTECT THE COMMUNITY AGAINST ENZOOTIC BOVINE LEUKOSIS ; WHEREAS THE COMMUNITY , BY COUNCIL DIRECTIVES 77/391/EEC ( 4 ) AND 78/52/EEC ( 5 ) , HAS ALREADY TAKEN MEASURES TO ERADICATE THIS DISEASE ;  WHEREAS SUCH MEASURES MUST CONTRIBUTE TO THE ABOLITION OF BARRIERS TO TRADE IN LIVE ANIMALS BETWEEN MEMBER STATES , WHICH ARE DUE TO DIFFERENCES IN HEALTH SITUATIONS ;  WHEREAS THE MEASURES FOR PROTECTION AGAINST ENZOOTIC BOVINE LEUKOSIS SHOULD ACCORDINGLY BE INCORPORATED IN COUNCIL DIRECTIVE 64/432/EEC OF 26 JUNE 1964 ON ANIMAL HEALTH PROBLEMS AFFECTING INTRA-COMMUNITY TRADE IN BOVINE ANIMALS AND SWINE ( 6 ) , AS LAST AMENDED BY DIRECTIVE 80/1098/EEC ( 7 ) ;  WHEREAS PROVISION SHOULD BE MADE FOR CERTAIN SPECIAL TEMPORARY MEASURES AND FOR THE POSSIBILITY OF APPLYING THESE MEASURES ON A REGIONAL BASIS IN ORDER TO FACILITATE THE INTRODUCTION OF SUCH PROTECTION MEASURES ;  WHEREAS THE SPECIAL HEALTH GUARANTEES APPLICABLE IN INTRA-COMMUNITY TRADE IN BOVINE ANIMALS FOR BREEDING OR PRODUCTION MUST BE EQUIVALENT AT MOST TO THOSE WHICH THE MEMBER STATES APPLY WITHIN THE FRAMEWORK OF THEIR NATIONAL PROGRAMMES FOR THE PREVENTION OF ENZOOTIC BOVINE LEUKOSIS ;  WHEREAS THE RISK OF THE SPREAD OF ENZOOTIC BOVINE LEUKOSIS MUST BE ASSESSED ACCORDING TO CATEGORIES OF ANIMALS ; WHEREAS PROVISION SHOULD THEREFORE BE MADE FOR DEROGATIONS IN THE CASE OF ANIMALS FOR MEAT PRODUCTION , AND WHEREAS ANIMALS FOR SLAUGHTER SHOULD NOT BE INCLUDED IN THE SYSTEM PROVIDED FOR ,  HAS ADOPTED THIS DIRECTIVE :  ARTICLE 1  DIRECTIVE 64/432/EEC IS HEREBY AMENDED AS FOLLOWS :  1 . THE FOLLOWING POINT SHALL BE ADDED TO ARTICLE 3 ( 2 ) :   " ( J ) IN THE CASE OF PURE-BRED BREEDING BOVINE ANIMALS , AS DEFINED IN ARTICLE 1 OF DIRECTIVE 77/504/EEC , WHICH ARE INTENDED SOLELY FOR REPRODUCTIVE PURPOSES AND ARE HIGHLY VALUABLE , COME FROM A HERD :   ( I ) IN WHICH NO FACTS HAVE BEEN BROUGHT TO THE NOTICE OF THE OFFICIAL VETERINARIAN WHICH WOULD LEAD HIM TO CONCLUDE THAT A CASE OF ENZOOTIC BOVINE LEUKOSIS HAS OCCURRED WITHIN THE THREE PRECEDING YEARS ;   ( II ) THE OWNER OF WHICH HAS DECLARED THAT HE HAS NO KNOWLEDGE OF SUCH FACTS AND HAS FURTHER DECLARED IN WRITING THAT THE ANIMAL OR ANIMALS INTENDED FOR INTRA-COMMUNITY TRADE HAVE EITHER BEEN BORN AND REARED IN THE SAID HERD OR HAVE REMAINED AN INTEGRAL PART OF IT FOR THE PREVIOUS 12 MONTHS . " ;  2 . THE FOLLOWING SUBPARAGRAPH SHALL BE ADDED TO ARTICLE 3 ( 3 ) :   " ( E ) COME FROM A HERD IN WHICH THERE HAS BEEN NO EVIDENCE OF ENZOOTIC BOVINE LEUKOSIS DURING THE PRECEDING THREE YEARS AND , IF THEY ARE MORE THAN 12 MONTHS OF AGE , HAVE REACTED NEGATIVELY TO A SEROLOGICAL TEST CARRIED OUT IN ACCORDANCE WITH ANNEX G DURING THE 30 DAYS BEFORE THEY ARE LOADED .  HOWEVER , THIS TEST WILL NOT BE REQUIRED IN THE CASE OF MALE BOVINE ANIMALS AND BULLOCKS LESS THAN 30 MONTHS OF AGE INTENDED FOR MEAT PRODUCTION , PROVIDED THAT SUCH ANIMALS ARE INDENTIFIED BY A SPECIAL MARK WHEN THEY ARE LOADED AND THAT THE MEMBER STATE TAKES ALL MEASURES TO PREVENT CONTAMINATION OF INDIGENOUS HERDS . " ;  3 . THE FOLLOWING POINT SHALL BE ADDED TO ARTICLE 7 ( 1 ) :   " G . FEMALE BOVINE ANIMALS LESS THAN 30 MONTHS OF AGE INTENDED FOR MEAT PRODUCTION WHICH , BY WAY OF DEROGATION FROM ARTICLE 3 ( 3 ) ( E ) , HAVE NOT BEEN SUBJECTED TO A SEROLOGICAL TEST . SUCH ANIMALS MUST BEAR A SPECIAL MARK . THE MEMBER STATE OF DESTINATION SHALL TAKE ALL MEASURES TO PREVENT CONTAMINATION OF INDIGENOUS HERDS . " ;  4 . THE FOLLOWING PARAGRAPH SHALL BE ADDED TO ARTICLE 8 ( 2 ) :   " WITH PARTICULAR REGARD TO ENZOOTIC BOVINE LEUKOSIS AND IN THE CASE OF THE ANIMALS REFERRED TO IN ARTICLE 3 ( 2 ) ( J ) , MEMBER STATES ARE AUTHORIZED TO REQUIRE IN ADDITION , SUBJECT TO COMPLIANCE WITH THE GENERAL PROVISIONS OF THE TREATY , THAT ALL MEMBERS OF THE HERD FROM WHICH THE ANIMALS COME AND MORE THAN 24 MONTHS OF AGE AT THE DATE OF THE TEST HAVE IN THE PREVIOUS 12 MONTHS REACTED NEGATIVELY TO A SEROLOGICAL TEST CARRIED OUT IN ACCORDANCE WITH ANNEX G . HOWEVER , SUCH GUARANTEES SHALL NOT BE REQUIRED UPON THE INTRODUCTION OF ANIMALS FROM A MEMBER STATE WHICH , IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 12 , IS RECOGNIZED AS PROVIDING ADEQUATE GUARANTEES AS REGARDS ENZOOTIC BOVINE LEUKOSIS . " ;  5 . THE FOLLOWING ARTICLE SHALL BE INSERTED :   " ARTICLE 8 A  1 . MEMBER STATES WHICH , ON THE DATE OF IMPLEMENTATION OF THIS DIRECTIVE , ARE APPLYING A COMPULSORY NATIONAL PROGRAMME FOR THE ERADICATION OF ENZOOTIC BOVINE LEUKOSIS , MAY MAKE THE INTRODUCTION INTO THEIR TERRITORY OF BOVINE ANIMALS FOR BREEDING OR PRODUCTION INTENDED FOR COMBINING WITH BOVINE HERDS NOT SUSPECTED OF HAVING LEUKOSIS , CONDITIONAL UPON THE PRODUCTION OF A CERTIFICATE ISSUED ON THE DAY OF LOADING BY A COMPETENT OFFICIAL VETERINARIAN AND DRAWN UP , AS A MINIMUM REQUIREMENT , IN THE LANGUAGE OR LANGUAGES OF THE COUNTRY OF DESTINATION , CERTIFYING :   ( A ) THAT THE VETERINARIAN HAS NO KNOWLEDGE OF FACTS WHICH WOULD LEAD HIM TO CONCLUDE THAT A CASE OF ENZOOTIC BOVINE LEUKOSIS HAS OCCURRED WITHIN THE THREE PRECEDING YEARS IN THE HERD FROM WHICH THEY COME , AND THAT THE OWNER OF THIS HERD HAS DECLARED THAT HE HAS NO KNOWLEDGE OF SUCH FACTS AND THAT HE HAS FURTHER DECLARED , IN WRITING , THAT THE ANIMAL OR ANIMALS INTENDED FOR INTRA-COMMUNITY TRADE HAVE BEEN BORN AND REARED IN THE SAID HERD OR HAVE REMAINED AN INTEGRAL PART OF IT FOR THE PREVIOUS 12 MONTHS ;   ( B ) THAT DURING THE PREVIOUS 12 MONTHS ALL THE BOVINE ANIMALS OVER 24 MONTHS OF AGE ON THE DATE OF THE TEST AND FORMING PART OF THE HERD FROM WHICH THEY COME HAVE REACTED NEGATIVELY TO A SEROLOGICAL TEST CARRIED OUT IN ACCORDANCE WITH ANNEX G .  2 . IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 12 , MEMBER STATES OTHER THAN THOSE REFERRED TO IN PARAGRAPH 1 MAY BE AUTHORIZED TO APPLY THE SAME REQUIREMENTS FOR THEIR TERRITORY OR , IN THE CASE OF THE UNITED KINGDOM , FOR NORTHERN IRELAND , IF A PLAN FOR THE ERADICATION OF ENZOOTIC BOVINE LEUKOSIS IS BEING IMPLEMENTED THEREIN PURSUANT TO DIRECTIVE 77/391/EEC , OR IF IT CAN BE PROVED THAT ON THE DATE ON WHICH THE MATTER IS REFERRED TO THE STANDING VETERINARY COMMITTEE , THE MINIMUM CONDITIONS LAID DOWN IN ARTICLE 2 OF DIRECTIVE 80/1102/EEC HAVE BEEN COMPLIED FOR AT LEAST TWO YEARS .  THE ADDITIONAL CONDITIONS TO WHICH THIS EXTENSION TO EACH MEMBER STATE OR PART THEREOF CONCERNED MAY BE SUBJECT MAY BE SPECIFIED IN THE DECISION PROVIDED FOR IN THE FIRST SUBPARAGRAPH . " ;  6 . THE FOLLOWING WORDS SHALL BE ADDED AT THE END OF POINT ( A ) OF ANNEX E :   _ ENZOOTIC BOVINE LEUKOSIS ; " ;  7 . ANNEX F , MODEL I :   ( A ) POINT V :   ( AA ) THE FOLLOWING POINT SHALL BE ADDED AFTER POINT ( D ) :   " ( E ) _ FOR THE PREVIOUS 12 MONTHS ( 5 ) OR , IF LESS THAN 12 MONTHS OF AGE , SINCE BIRTH , THEY HAVE BEEN KEPT IN A HERD IN WHICH , TO THE KNOWLEDGE OF THE UNDERSIGNED AND AS DECLARED BY THEIR OWNER , NO CASES OF ENZOOTIC BOVINE LEUKOSIS HAVE BEEN DIAGNOSED ,   _ ON THE DATE OF THEIR EXAMINATION , ALL THE ANIMALS MORE THAN 24 MONTHS OLD HAD UNDERGONE ( 2 ) ( 12 ) A SEROLOGICAL TEST ( 13 ) WITHIN THE PREVIOUS 12 MONTHS ( 5 ) THE RESULT OF WHICH PROVED NEGATIVE ,   _ WITHIN THE PRESCRIBED 30 DAYS ( 5 ) , THEY HAVE GIVEN A NEGATIVE REACTION ( 8 ) ( 11 ) ( 2 ) TO A SEROLOGICAL TEST FOR ENZOOTIC BOVINE LEUKOSIS ,   _ THEY ARE INTENDED FOR FATTENING ( 2 ) ( 11 ) . " ;   ( BB ) POINTS ( E ) TO ( I ) SHALL BECOME ( F ) TO ( J ) RESPECTIVELY ;   ( B ) THE FOLLOWING FOOTNOTES SHALL BE ADDED AFTER FOOTNOTE ( 10 ) :   " ( 11 ) THIS EXCEPTION IS PERMITTED ONLY IN THE CASE OF MALE ANIMALS LESS THAN 30 MONTHS OF AGE INTENDED FOR FATTENING , AND PROVIDED THAT THE ANIMALS ARE MARKED IN A DIFFERENT MANNER AND UNDERGO A SPECIAL CHECK IN THE COUNTRY OF DESTINATION .   ( 12 ) THIS IS UNNECESSARY EXCEPT IN THE CASE OF PURE-BRED BREEDING ANIMALS INTENDED SOLELY FOR REPRODUCTIVE PURPOSES AND WHICH ARE HIGHLY VALUABLE .   ( 13 ) THE SEROLOGICAL TEST WAS CARRIED OUT IN ACCORDANCE WITH ANNEX G TO DIRECTIVE 64/432/EEC . " ;  8 . THE FOLLOWING ANNEX SHALL BE ADDED :   " ANNEX G  A . AGAR GEL IMMUNO DIFFUSION TEST FOR ENZOOTIC BOVINE LEUKOSIS  1 . THE ANTIGEN TO BE USED IN THE TEST MUST CONTAIN BOVINE LEUKOSIS VIRUS GLYCOPROTEINS . THE ANTIGEN MUST BE STANDARDIZED AGAINST A STANDARD SERUM ( EI SERUM ) SUPPLIED BY THE STATE VETERINARY SERUM LABORATORY , COPENHAGEN .  2 . THE OFFICIAL INSTITUTES INDICATED BELOW MUST BE MADE RESPONSIBLE FOR CALIBRATING THE STANDARD WORKING ANTIGEN OF THE LABORATORY AGAINST THE OFFICIAL EEC STANDARD SERUM ( EI SERUM ) PROVIDED BY THE STATE VETERINARY SERUM LABORATORY , COPENHAGEN .   ( A ) GERMANY : BUNDESFORSCHUNGSANSTALT FUER VIRUSKRANKHEITEN DER TIERE , TUEBINGEN   ( B ) BELGIUM : INSTITUT NATIONAL DE RECHERCHES VETERINAIRES , BRUXELLES   ( C ) FRANCE : LABORATOIRE DES MEDICAMENTS VETERINAIRES , FOUGERES   ( D ) GRAND DUCHY OF  LUXEMBOURG : _   ( E ) ITALY : ISTITUTO ZOOPROFILATTICO SPERIMENTALE , PERUGIA   ( F ) NETHERLANDS : CENTRAAL DIERGENEESKUNDIG INSTITUUT , AFDELING ROTTERDAM   ( G ) DENMARK : STATENS VETERINAERE SERUM LABORATORIUM , COPENHAGEN   ( H ) IRELAND : VETERINARY RESEARCH LABORATORY , ABBOTSTOWN , DUBLIN   ( I ) UNITED KINGDOM : 1 . GREAT BRITAIN : THE CENTRAL VETERINARY LABORATORY , WEYBRIDGE , ENGLAND  2 . NORTHERN IRELAND : THE VETERINARY RESEARCH LABORATORY , STORMONT , BELFAST  3 . THE STANDARD ANTIGENS USED IN THE LABORATORY MUST BE SUBMITTED AT LEAST ONCE A YEAR TO THE EEC REFERENCE LABORATORIES LISTED IN PARAGRAPH 2 ABOVE FOR TESTING AGAINST THE OFFICIAL EEC STANDARD SERUM . APART FROM THIS STANDARDIZATION THE ANTIGEN IN USE CAN BE CALIBRATED IN ACCORDANCE WITH B .  4 . THE REAGENTS FOR THE TEST SHALL CONSIST OF :   ( A ) ANTIGEN : THE ANTIGEN MUST CONTAIN SPECIFIC GLYCOPROTEINS OF ENZOOTIC BOVINE LEUKOSIS VIRUS WHICH HAS BEEN STANDARDIZED AGAINST THE OFFICIAL EEC SERUM ;   ( B ) THE TEST SERUM ;   ( C ) KNOWN POSITIVE CONTROL SERUM ;   ( D ) AGAR GEL ,  0 * 8 % AGAR ,  8 * 5 % NACL ,  0 * 05 M TRIS-BUFFER PH 7 * 2 ,  15 ML OF THIS AGAR MUST BE INTRODUCED INTO A PETRI DISH OF 85 MM DIAMETER , RESULTING IN A DEPTH OF 2 * 6 MM OF AGAR .  5 . A TEST PATTERN OF SEVEN MOISTURE-FREE WELLS MUST BE CUT IN THE AGAR TO THE BOTTOM OF THE PLATE ; THE PATTERN MUST CONSIST OF ONE CENTRAL WELL AND SIX WELLS IN A CIRCLE AROUND IT .  DIAMETER OF CENTRAL WELL : 4 MM  DIAMETER OF PERIPHERAL WELLS : 6 MM  DISTANCE BETWEEN CENTRAL AND PERIPHERAL WELLS : 3 MM  6 . THE CENTRAL WELL MUST BE FILLED WITH THE STANDARD ANTIGEN . THE PERIPHERAL WELLS 1 AND 4 ( SEE DIAGRAM BELOW ) ARE FILLED WITH THE KNOWN POSITIVE SERUM , THE WELLS 2 , 3 , 5 AND 6 WITH THE TEST SERA . THE WELLS MUST BE FILLED UNTIL THE MENISCUS DISAPPEARS .  7 . THIS RESULTS IN THE FOLLOWING QUANTITIES BEING OBTAINED :  ANTIGEN : 32 UL ;  CONTROL SERUM : 73 UL ;  TEST SERUM : 73 UL .  8 . INCUBATION MUST BE FOR 72 HOURS AT ROOM TEMPERATURE ( 20 TO 27 C ) IN A CLOSED HUMID CHAMBER .  9 . THE TEST MAY BE READ AT 24 AND 48 HOURS BUT A FINAL RESULT MAY NOT BE OBTAINED BEFORE 72 HOURS :   ( A ) A TEST SERUM IS POSITIVE IF IT FORMS A SPECIFIC PRECIPITIN LINE WITH THE BLV ANTIGEN AND FORMS A COMPLETE LINE OF IDENTITY WITH THE CONTROL SERUM ;   ( B ) A TEST SERUM IS NEGATIVE IF IT DOES NOT FORM A SPECIFIC PRECIPITIN LINE WITH THE BLV ANTIGEN AND IF IT DOES NOT BEND THE LINE OF THE CONTROL SERUM ;   ( C ) THE REACTION CANNOT BE CONSIDERED CONLUSIVE IF IT :   ( I ) BENDS THE LINE OF THE CONTROL SERUM TOWARDS THE BLV ANTIGEN WELL WITHOUT FORMING A VISIBLE PRICIPITIN LINE WITH THE ANTIGEN ; OR   ( II ) IF IT CANNOT BE READ EITHER AS NEGATIVE OR AS POSITIVE .  IN INCONCLUSIVE REACTIONS THE TEST MAY BE REPEATED AND CONCENTRATED SERUM UTILIZED .  B . METHOD FOR ANTIGEN STANDARDIZATION  SOLUTIONS AND MATERIALS REQUIRED :  1 . 40 ML OF 1 * 6 % AGAROSE IN 0 * 05 % M TRIS / HCL BUFFER , PH 7 * 2 WITH 8 * 5 % NACL .  2 . 15 ML OF A BOVINE LEUKOSIS SERUM , HAVING ANTIBODY ONLY TO BOVINE LEUKOSIS VIRUS GLYCOPROTEINS , DILUTED 1 : 10 IN 0 * 05 M TRIS / HCL BUFFER , PH 7 * 2 WITH 8 * 5 % NACL .  3 . 15 ML OF A BOVINE LEUKOSIS SERUM , HAVING ANTIBODY ONLY TO BOVINE LEUKOSIS VIRUS GLYCOPROTEINS , DILUTED 1 : 5 IN 0 * 05 M TRIS / HCL BUFFER , PH 7 * 2 WITH 8 * 5 % NACL .  4 . FOUR PLASTIC PETRI DISHES WITH A DIAMETER OF 85 MM .  5 . A PUNCH WITH A DIAMETER OF 4 TO 6 MM .  6 . A REFERENCE ANTIGEN .  7 . THE ANTIGEN WHICH IS TO BE STANDARDIZED .  8 . A WATER BATH ( 56 C ) .  PROCEDURE :  DISSOLVE THE AGAROSE ( 1 * 6 % ) IN THE TRIS / HCL BUFFER BY CAREFULLY HEATING TO 100 C . PLACE IN 56 C WATER BATH FOR APPROXIMATELY ONE HOUR . ALSO , PLACE THE BOVINE LEUKOSIS SERUM DILUTIONS IN 56 C WATER BATH .  NOW , MIX 15 ML OF THE 56 C AGAROSE SOLUTION WITH THE 15 ML BOVINE LEUKOSIS SERUM ( 1 : 10 ) , QUICKLY SHAKE AND POUR 15 ML INTO EACH OF TWO PETRI DISHES .  REPEAT THIS PROCEDURE WITH THE BOVINE LEUKOSIS SERUM DILUTED 1 : 5 .  WHEN THE AGAROSE HAS HARDENED , HOLES ARE MADE IN IT AS FOLLOWS : ( SEE O.J . N L 325 OF 1 . 12 . 80 )  ADDITION OF ANTIGEN :  I . PETRI DISHES 1 AND 3  WELL A = UNDILUTED REFERENCE ANTIGEN ,  WELL B = 1 : 2 DILUTED REFERENCE ANTIGEN ,  WELLS C AND E = REFERENCE ANTIGEN ,  WELL D = UNDILUTED ANTIGEN TO BE TESTED .  II . PETRI DISHES 2 AND 4  WELL A = UNDILUTED TEST ANTIGEN ,  WELL B = 1 : 2 DILUTED TEST ANTIGEN ,  WELL C = 1 : 4 DILUTED TEST ANTIGEN ,  WELL D = 1 : 8 DILUTED TEST ANTIGEN .  ADDITIONAL INSTRUCTIONS :  1 . THE EXPERIMENT SHALL BE CARRIED OUT WITH TWO SERUM DILUTIONS ( 1 : 5 AND 1 : 10 ) IN ORDER TO ACHIEVE OPTIMAL PRECIPITATION .  2 . IF THE PRECIPITATION DIAMETER IS TOO SMALL WITH BOTH DILUTIONS , THEN THE SERUM MUST BE FURTHER DILUTED .  3 . IF THE PRECIPITATION DIAMETER IN BOTH DILUTIONS IS TOO LARGE AND FAINT , THEN A LOWER SERUM MUST BE CHOSEN .  4 . THE FINAL CONCENTRATION OF THE AGAROSE MUST BE 0 * 8 % ; THAT OF THE SERA 5 % AND 10 % RESPECTIVELY .  5 . PLOT THE MEASURED DIAMETERS IN THE FOLLOWING COORDINATE SYSTEM . THE DILUTION OF THE ANTIGEN TO BE TESTED WITH THE SAME DIAMETER AS THE REFERENCE ANTIGEN IS THE WORKING DILUTION .  ARTICLE 2  MEMBER STATES WHICH , ON THE DATE OF IMPLEMENTATION OF THIS DIRECTIVE , ARE NOT APPLYING A COMPULSORY NATIONAL OR REGIONAL PROGRAMME FOR THE PREVENTION OF ENZOOTIC BOVINE LEUKOSIS , SHALL INTRODUCE A MINIMUM PROGRAMME FOR THE ERADICATION OF THIS DISEASE INCLUDING AT LEAST THE FOLLOWING REQUIREMENTS :   _ ALL TUMOURS IN THE ORGANS AND THE LYMPHATIC SYSTEM OF BOVINES MUST BE NOTIFIED AND MUST BE EXAMINED HISTOLOGICALLY BY A VETERINARY LABORATORY WHICH IS DIRECTLY SUPERVISED BY A LABORATORY MENTIONED IN ANNEX G ,   _ ALL CATTLE IN HERDS WHICH HAVE HAD CONTAGIOUS CONTACT WITH AN ANIMAL FOUND TO BE SUFFERING FROM LEUKOTIC TUMOURS SHALL BE SUBJECTED TO A TEST FOR ENZOOTIC BOVINE LEUKOSIS CARRIED OUT IN ACCORDANCE WITH THE REQUIREMENTS OF ANNEX G AND IN A LABORATORY DIRECTLY SUPERVISED BY A LABORATORY MENTIONED IN ANNEX G ,   _ IN A HERD IN WHICH AN ANIMAL IS FOUND TO BE AFFLICTED WITH A LEUKOTIC TUMOUR AND THE DIAGNOSIS OF ENZOOTIC BOVINE LEUKOSIS HAS BEEN CONFIRMED , INFECTED ANIMALS MAY BE REMOVED ONLY FOR SLAUGHTER UNDER THE SUPERVISION OF THE VETERINARY AUTHORITIES . THE HERD SHOULD REMAIN UNDER OFFICIAL CONTROL UNTIL SUCH TIME AS IT HAS SHOWN A NEGATIVE REACTION TO AT LEAST THREE TESTS CARRIED OUT AT SIX-MONTHLY INTERVALS ON ALL THE CATTLE OVER 24 MONTHS OF AGE AND IN ACCORDANCE WITH THE REQUIREMENTS OF ANNEX G IN A LABORATORY DIRECTLY SUPERVISED BY A LABORATORY MENTIONED IN ANNEX G .  ARTICLE 3  ARTICLE 1 SHALL APPLY UNTIL 31 DECEMBER 1985 .  THE COMMISSION SHALL SUBMIT TO THE COUNCIL BEFORE 31 DECEMBER 1984 A REPORT ON THE APPLICATION OF THIS DIRECTIVE ACCOMPANIED BY PROPOSALS CONCERNING THE DEFINITIVE ARRANGEMENTS .  THE COUNCIL SHALL TAKE A DECISION ON THESE PROPOSALS BEFORE 1 JULY 1985 .  ARTICLE 4  MEMBER STATES SHALL BRING INTO FORCE THE LAWS , REGULATIONS AND ADMINISTRATIVE PROVISIONS NECESSARY TO COMPLY WITH THIS DIRECTIVE NOT LATER THAN 1 JANUARY 1981 . THEY SHALL FORTHWITH INFORM THE COMMISSION THEREOF .  ARTICLE 5  THIS DIRECTIVE IS ADDRESSED TO THE MEMBER STATES .  DONE AT BRUSSELS , 11 NOVEMBER 1980 .  FOR THE COUNCIL  THE PRESIDENT  C . NEY


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32003L0038

Council Directive 2003/38/EC of 13 May 2003 amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euro

Official Journal L 120 , 15/05/2003 P. 0022 - 0023

Council Directive 2003/38/ECof 13 May 2003amending Directive 78/660/EEC on the annual accounts of certain types of companies as regards amounts expressed in euroTHE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community,Having regard to the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies(1), and in particular Article 53(2) thereof,Having regard to the proposal from the Commission(2),Whereas:(1) Articles 11 and 27 of Directive 78/660/EEC and, by way of reference, Article 6 of the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(3) and Articles 20 and 21 of the Eighth Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents(4) specify thresholds expressed in euro for the balance sheet total and the net turnover, at or below which Member States may grant derogations from certain provisions of those Directives.(2) Since the fifth five-year period following the adoption of Directive 78/660/EEC ends on 24 July 2003, a review of those thresholds has duly been undertaken, as required by that Directive. The results of this review indicate that, in the light of economic and monetary trends in the Community, an increase in the amounts expressed in euro is necessary.(3) Directive 78/660/EEC should therefore be amended accordingly,HAS ADOPTED THIS DIRECTIVE:Article 1Directive 78/660/EEC is hereby amended as follows:1. in Article 11:(a) the first paragraph shall be amended as follows:(i) in the first indent the words "balance sheet total: EUR 3125000" shall be replaced by the words "balance sheet total: EUR 3650000";(ii) in the second indent the words "net turnover: EUR 6250000" shall be replaced by the words "net turnover: EUR 7300000";(b) the following paragraph shall be inserted:"In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts specified in the first paragraph shall be that obtained by applying the exchange rate published in the Official Journal of the European Union on the date of the entry into force of the Directive setting those amounts in consequence of the review provided for in Article 53(2).";2. in Article 27:(a) the first paragraph shall be amended as follows:(i) in the first indent the words "balance sheet total: EUR 12500000" shall be replaced by the words "balance sheet total: EUR 14600000";(ii) in the second indent the words "net turnover: EUR 25000000" shall be replaced by the words "net turnover: EUR 29200000";(b) the following paragraph shall be inserted:"In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts specified in the first paragraph shall be that obtained by applying the exchange rate published in the Official Journal of the European Union on the date of the entry into force of the Directive setting those amounts in consequence of the review provided for in Article 53(2)."Article 21. Member States shall adopt the measures necessary to comply with this Directive if and when they decide to make use of the option provided for in Articles 11 and 27 of Directive 78/660/EEC. They shall forthwith inform the Commission thereof.When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field governed by this Directive.Article 3This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.Article 4This Directive is addressed to the Member States.Done at Brussels, 13 May 2003.For the CouncilThe PresidentA.-A. Tsochatzopoulos(1) OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2001/65/EC (OJ L 283, 27.10.2001, p. 28).(2) Proposal of 24.1.2003 (not yet published in the Official Journal).(3) OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2001/65/EC.(4) OJ L 126, 12.5.1984, p. 20.


title: Commission Directive 2007/3/EC of 2 February 2007 amending, for the purposes of their adaptation to technical progress, Annexes I and II to Directive 96/74/EC of the European Parliament and of the Council on textile names (Text with EEA relevance )

text:
               3.2.2007

               EN

               Official Journal of the European Union

               L 28/12

      COMMISSION DIRECTIVE 2007/3/EC
   of 2 February 2007
   amending, for the purposes of their adaptation to technical progress, Annexes I and II to Directive 96/74/EC of the European Parliament and of the Council on textile names
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Directive 96/74/EC of the European Parliament and of the Council of 16 December 1996 on textile names (1), and in particular Article 16(1) thereof,
   Whereas:

               (1)

               Directive 96/74/EC lays down rules governing the labelling or marking of products as regards their textile fibre content, in order to ensure that consumer interests are thereby protected. Textile products may be placed on the market within the Community only if they comply with the provisions of that Directive.

               (2)

               In view of recent findings by a technical working group, it is necessary, for the purposes of adapting Directive 96/74/EC to technical progress, to add the fibre elastolefin to the list of fibres set out in the Annexes I and II to that Directive.

               (3)

               Directive 96/74/EC should therefore be amended accordingly.

               (4)

               The measures provided for in this Directive are in accordance with the opinion of the Committee for Directives relating to Textile Names and Labelling,

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Directive 96/74/EC is amended as follows:

               1.

               In Annex I the following row 46 is added:

                           ‘46

                           Elastolefin

                           Fibre composed of at least 95 % (by mass) of macromolecules partially cross-linked, made up from ethylene and at least one other olefin and which, when stretched to one and a half times its original length and released, recovers rapidly and substantially to its initial length’

               2.

               In Annex II the following entry 46 is added:

                           ‘46

                           Elastolefin

                           1,50’

         Article 2
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 2 February 2008 at the latest. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.
   When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 3
   This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
   Article 4
   This Directive is addressed to the Member States.

      Done at Brussels, 2 February 2007.

            For the Commission

         Günter VERHEUGEN

            Vice-President

      (1)  OJ L 32, 3.2.1997, p. 38. Directive as last amended by Commission Directive 2006/3/EC (OJ L 5, 10.1.2006, p. 14).


Avis juridique important

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31983L0229

Council Directive 83/229/EEC of 25 April 1983 on the approximation of the laws of the Member States relating to materials and articles made of regenerated cellulose film intended to come into contact with foodstuffs

Official Journal L 123 , 11/05/1983 P. 0031 - 0039 Finnish special edition: Chapter 13 Volume 12 P. 0174  Spanish special edition: Chapter 13 Volume 14 P. 0052  Swedish special edition: Chapter 13 Volume 12 P. 0174  Portuguese special edition Chapter 13 Volume 14 P. 0052

*****COUNCIL  DIRECTIVE  of 25 April 1983  on the approximation of the laws of the Member States relating to materials and articles made of regenerated cellulose film intended to come into contact with foodstuffs  (83/229/EEC)  THE COUNCIL OF THE EUROPEAN  COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 100 thereof,  Having regard to Council Directive 76/893/EEC of 23 November 1976 on the approximation of the laws of the Member States relating to materials and articles intended to come into contact with foodstuffs (1), and in particular Article 3 thereof,  Having regard to the proposal from the Commission (2),  Having regard to the opinion of the European Parliament (3),  Having regard to the opinion of the Economic and Social Committee (4),  Whereas Article 2 of Directive 76/893/EEC lays down that materials and articles must not transfer their constituents to foodstuffs in quantites which could endanger human health or bring about an unacceptable change in the composition of the foodstuffs;  Whereas, in order to achieve this objective in the case of regenerated cellulose film, a suitable instrument is a specific Directive within the meaning of Article 3 of Directive 76/893/EEC, the general provisions of which are also applicable to the case in question;  Whereas synthetic casings of regenerated cellulose should be the subject of specific provisions;  Whereas the method for determining the absence of migration of colouring matters should be established at a later stage;  Whereas, until criteria of purity and methods of analysis have been drawn up, national provisions will remain in force;  Whereas the establishment of a list of approved substances, accompanied by maximum percentage levels of the quantities to be used, will be sufficient in this specific case to achieve the objective laid down in Article 2 of Directive 76/893/EEC;  Whereas, to protect the health of the consumer, direct contact between foodstuffs and the printed surfaces of regenerated cellulose film should be avoided;  Whereas certain difficulties inherent in the interpretation of the scientific data as regards phthalates do not allow the Council to take a definitive decision at present;  Whereas fixing the procedure for the determination of possible migration in or on foodstuffs of colouring matters used in the manufacture of regenerated cellulose film is an implementing measure of a technical nature and therefore, in order to simplify and accelerate the procedure, this should be the responsibility of the Commission;  Whereas, in all cases in which the Council confers on the Commission authority to implement the rules relating to materials and articles intended to come into contact with foodstuffs, a procedure should be laid down establishing close cooperation between Member States and the Commission within the Standing Committee for Foodstuffs set up under Council Decision 69/414/EEC (1),  HAS ADOPTED THIS DIRECTIVE:  Article 1  1. This Directive is a specific Directive within the meaning of Article 3 of Directive 76/893/EEC.  2. This Directive applies to regenerated cellulose film within the meaning of the description given in Annex I which either:  (a) constitutes a finished product in itself; or  (b) is a part of a finished product containing other materials and which is intended to or, in accordance with its purpose, does come into contact with foodstuffs.  3. This Directive does not apply to:  (a) regenerated cellulose film which, on the side intended to or, which in accordance with its purpose does come into contact with foodstuffs, has a coating exceeding 50 mg/dm2;  (b) synthetic casings of regenerated cellulose.  Article 2  1. Only those substances or groups of substances listed in Annex II may be used for the manufacture of regenerated cellulose film and only under the conditions laid lown therein.  2. By way of derogation from paragraph 1, substances other than those listed in Annex II may be used when these substances are employed as colouring matter (dyes and pigments) or as adhesives, provided that there is no trace of migration of the substances into or onto foodstuffs, detectable by a method which shall be determined in accordance with the procedure laid down in Article 10 of Directive 76/893/EEC.  Article 3  Printed surfaces of regenerated cellulose film shall not come into contact with the foodstuff.  Article 4  1. Member States shall make such amendments to their laws, regulations and administrative provisions as may be necessary in order to comply with the provisions of this Directive and shall forthwith inform the Commission thereof. The laws so amended shall be applied in such a manner that:  - the marketing of regenerated cellulose film complying with the provisions of this Directive is authorized with effect from 1 January 1985 at the latest,  - the marketing of regenerated cellulose film not complying with the provisions of this Directive is prohibited with effect from 1 January 1986.  2. However, the Member States may refuse authorization for the use of the substances listed below in the manufacture of regenerated cellulose film intended to come into contact or coming into contact, in accordance with their purpose, with foodstuffs containing fat, in so far as those substances may migrate into that fat:  - butylbenzylphthalate,  - butyl-methylcarboxybutyl-phthalate  [= butylphthalyl butyl glycolate],  - di-n-butyl and di-isobutyl phthalate,  - dicyclohexyl phthalate,  - di(methyl-cyclohexyl phthalate and its isomers [= sextolphthalate],  - methyl-methylcarboxyethyl phthalate [= methylphthalyl ethyl glycolate].  By 1 July 1986 the Council shall, in accordance with Article 100 of the Treaty, decide on subsequent arrangements for these substances.  Article 5  This Directive is addressed to the Member States.  Done at Luxembourg, 25 April 1983.  For the Council  The President  H.-W. LAUTENSCHLAGER  (1) OJ No L 340, 9. 12. 1976, p. 19.  (2) OJ No C 235, 15. 9. 1981, p. 3.  (3) OJ No C 149, 14. 6. 1982, p. 106.  (4) OJ No C 230, 10. 9. 1981, p. 8.  (1) OJ No L 291, 19. 11. 1969, p. 9.  ANNEX I  DESCRIPTION OF REGENERATED CELLULOSE FILM  Regenerated cellulose film is a thin sheet material obtained from a refined cellulose derived from unrecycled wood or cotton. To meet technical requirements, suitable substances may be added either in the mass or on the surface. Regenerated cellulose film may be coated on one or both sides.  ANNEX II  LIST OF SUBSTANCES AUTHORIZED IN THE MANUFACTURE OF REGENERATED CELLULOSE FILM  NB - the percentages in this Annex are expressed in weight/weight (w/w) and are calculated in relation to the quantity of anhydrous regenerated cellulose film,  - the usual technical denominations are given in square brackets.  FIRST PART  UNCOATED REGENERATED CELLULOSE FILM  1.2 //   //   // Denominations  // Restrictions  //   //  //   //   // A. Regenerated cellulose  // 72 %  // B. Additives  //   // 1. Softeners  // µ 27 % in total  // - bis (2-hydroxyethyl) ether [= diethyleneglycol] - ethanediol [monoethyleneglycol]  // The total amount of this (2-hydroxyethyl) ether and ethanediol may not exceed 20 % and only for films to be coated afterwards, and only for packaging of non-moist foodstuffs, this means those which do not contain physically free water at the surface  // - 1,3-butanediol  //  // - glycerol  //   // - 1,2-propanediol [= 1,2-propylenediol]  //   // - polyethylene oxide [= polyethyleneglycol]  // Average molecular weight between 250 and 1 200  // - 1,2-polypropylene oxide [= 1,2-poly-propyleneglycol]  // Average molecular weight µ 400 and free 1,3-propanediol content µ 1 % (w/w)  // - sorbitol  //   // - triethylene glycol  //   // - urea  //   // 2. Other additives  // µ 1 % in total  // First class  // The quantity of the substance or group of substances in each indent may not exceed 2 mg/dm2  // - acetic acid and its NH4, Ca, Mg, K and Na salts  //  // - ascorbic acid and its NH4, Ca, Mg, K and Na salts  //  // - benzoic acid and sodium benzoate  //   // - formic acid and its NH4, Ca, Mg, K and Na salts  //   // - linear fatty acids, saturated or unsaturated, with an even number of carbon atoms from 8 to 20 inclusive and also behenic acid and ricinoleic acids and the NH4, Ca, Mg, K, Na, Al, Zn salts of these acids  //   // - citric, d-l lactic, maleic, tartaric acids and their Na und K salts  //   // - sorbic acid and its NH4, Ca, Mg, K and Na salts  //   // - amides of linear fatty acids saturated or unsaturated, with an even number of carbon atoms from 8 to 20 inclusive and also the amides of behenic and ricinoleic acids  //   // - natural edible starches and flours  //   // - edible starches and flours modified by chemical treatment  //   // - amylose  //  //   //   // Denominations  // Restrictions  //   //   //  // - calcium and magnesium carbonates and chlorides  //   // - esters of glycerol with linear fatty acids, saturated or unsaturated, with an even number of carbon atoms from 8 to 20 inclusive and/or with adipic, citric, 12-hydroxystearic (oxystearin), ricinoleic acids  //   // - esters of polyoxyethylene (8-14 oxyethylene groups) with linear fatty acids, saturated or unsaturated, with an even number of carbon atoms from 8 to 20 inclusive  //   // - esters of sorbitol with linear fatty acids, saturated or unsaturated, with an even number of carbon atoms from 8 to 20 inclusive  //   // - mono- and/or di-esters of stearic acid with ethanediol and/or bis (2-hydroxyethyl) ether and/or triethylene glycol  //   // - oxides, and hydroxides of aluminium, calcium, magnesium and silicon and silicates and hydrated silicates of aluminium, calcium, magnesium and potassium  //   // - polyethylene oxide [= polyethyleneglycol]  // Average molecular weight between 1 200 and 4 000  // - sodium propionate  //   // Second class  // µ 1 mg/dm2 in total and the quantity of the substance or group of substances in each indent may not exceed 0,2 mg/dm2 (or a lower limit where one is specified)  // - sodium alkyl (C8 to C18) benzenesulphonate  //   // - sodium isopropyl naphthalene sulphonate  //   // - sodium alkyl (C8 to C18) sulphate  //   // - sodium alkyl (C8 to c18) sulphonate  //  // - sodium dioctylsuphosuccinate  //   // - distearate of di-hydroxyethyl di-ethylene triamine monoacetate  // µ 0,05 mg/dm2 in total on the side in contact with foodstuffs  // - ammonium, magnesium and potassium lauryl sulphates  //   // - N,N'-distearoyl diaminoethane  //   // [= N,N'-distearoyl ethylenediamine]  //   // and  //   // N,N'-dipalmitoyl diaminoethane  //   // [= N,N'-dipalmitoyl ethylenediamine]  //   // and  //   // N,N'-dioleoyl diaminoethane  //   // [= N,N'-dioleoyl ethylenediamine]  //   // - 2-heptadecyl - 4,4-bis  //   // (methylenestearate) oxazoline  //   // - polyethylene -amino stearamide ethylsulphate  // µ 0,1 mg/dm2 in total on the side in contact with foodstuffs  //   //   // Denominations  // Restrictions  //   //   //  // Third class - Anchoring agents  // µ 1 mg/dm2 in total  // - condensation product of melamineformaldehyde unmodified, or which may be modified with one or more of the following products: butanol, diethylenetriamine, ethanol, triethylenetetramine, tetraethylenepentamine, tri-(2-hydroxyethyl)amine, 3,3'-diaminodipropylamine, 4,4'-diaminodibutylamine  // Free formaldehyde content on side in contact with foodstuffs µ 0,5 mg/dm2 Free melamine content on side in contact with foodstuffs µ 0,3 mg/dm2  // - cross-linked cationic polyalkyleneamines: (a) polyamide-epichlorhydrin resin based on diaminopropylmethylamine and epichlorhydrin  // In accordance with national legislation pending the adoption of Community provisions  // (b) polyamide-epichlorhydrin resin based on epichlorhydrin, adipic acid, caprolactam, diethylene triamine and/or ethylenediamine  //   // (c) polyamide-epichlorhydrin resin based on adipic acid, diethylenetriamine and epichlorhydrin, or a mixture of epichlorhydrin and ammonia  //  // (d) polyamide-polyamine-epichlorhydrin resin based on epichlorhydrin, dimethyl adipate and diethylenetriamine  //  // (e) polyamide-polyamine-epichlorhydrin resin based on epichlorhydrin, adipamide and diaminopropylmethylamine  //  // - polyethyleneamines and polyethyleneimines  // µ 0,75 mg/dm2 in total  // - condensation product of urea-formaldehyde unmodified, or which may be modified with one or more of the following products: aminomethylsulphonic acid, sulphanilic acid, butanol, diaminobutane, diaminodipropylamine, diaminopropane, diethylenetriamine, ethanol, guanidine, methanol, tetraethylenepentamine, triethylenetetramine, sodium sulphite  // Free formaldehyde content on side in contact with foodstuffs µ 0,5 mg/dm2  // Fourth class  // µ 0,01 mg/dm2 in total  // - products resulting from the reaction of the amines of edible oils with polyethylene oxide  //   // - monoethanolamine lauryl sulphate  //   //   //  SECOND PART  COATED REGENERATED CELLULOSE FILM  1.2 //   //   // Denominations  // Restrictions  //   //  //   //   // A. Regenerated cellulose  // See first part  // B. Additives  // See first part  // C. Coating  // µ 50 mg/dm2 on the side in contact with foodstuffs  // 1. Polymers  // µ 50 mg/dm2 in total on the side in contact with foodstuffs  // - ethyl, hydroxyethyl, hydroxypropyl and methyl ethers of cellulose  //   // - cellulose nitrate  // µ 20 mg/dm2 on the side in contact with foodstuffs; nitrogen content between 10,8 and 12,2 %  // - polymers, copolymers and their mixtures made with the following monomers: vinyl acetals derived from saturated aldehydes (C1 to C6) vinylacetate alkyl C1 to C4 vinylethers acrylic, crotonic, itaconic, maleic, methacrylic acids and their esters butadiene styrene methylstyrene vinylidenechloride acrylonitrile methacrylonitrile ethylene, propylene, 1- and 2- butylene  //  In accordance with national legislation pending the adoption of Community provisions  // vinylchloride  // According to Directive 78/142/EEC (OJ No L 44, 15. 2. 1978, p. 15)  // 2. Resins - casein - colophony and/or its products of polymerization, hydrogenation, or disproportionation and their esters of methyl, ethyl or C2 to C6 polyvalent alcohols, or mixtures of these alcohols  // µ 12,5 mg/dm2 in total on the side in contact with foodstuffs to be used solely for the preparation of regenerated cellulose films with nitrocellulose or vinyl chloride and vinyl acetate copolymer base coatings  // - colophony and/or its products of polymerization, hydrogenation, or disproportionation condensed with acrylic, maleic, citric, fumaric and/or phthalic acid and/or bisphenol formaldehyde and esterified with methyl, ethyl or C2 to C6 polyvalent alcohols or mixtures of these alcohols  //  //   //   // Denominations  // Restrictions  //   //   //  // - esters derived from bis (2-hydroxyethyl) ether with addition products of ss-pinene and/or dipentene and/or diterpene and maleic anhydride  //   // - edible gelatine  //   // - castor oil and its products or dehydration or hydrogenation and its condensation products with polyglycerol, adipic, citric, maleic, phthalic and sebacic acid  //   // - natural gum [= damar]  //   // - poly-ss-pinene [= terpenic resins]  //   // - urea-formaldehyde resins (see anchoring agents)  //   // 3. Plasticizers - acetyl tributyl citrate - acetyl tri (2-ethylhexyl) citrate - di-isobutyl and di-n-butyladipate - di-n-hexyl azelate - butylbenzylphthalate - butyl-methylcarboxybutyl-phthalate [= butylphthalyl butyl glycolate] - di-n-butyl and di-isobutyl phthalate - dicyclohexyl phthalate - di(methylcyclohexyl) phthalate and its isomers [= sextolphthalate]  // µ 12,5 mg/dm2 in total on the side in contact with foodstuffs to be used solely for the preparation of regenerated cellulose films with nitrocellulose or vinyl chloride and vinyl acetate copolymer based coatings  // - 2-ethylhexyl diphenyl phosphate  // µ 2,5 mg/dm2 on the side in contact with foodstuffs  // - glycerol monoacetate [= monoacetin]  //   // - glycerol diacetate [= diacetin]  //  // - glycerol triacetate [= triacetin]  //   // - methyl-methylcarboxyethyl phthalate [= methylphthalyl ethyl glycolate]  //   // - di-butyl sebacate  //   // - di(2-ethylhexyl)sebacate [= dioctylsebacate]  //   // - di-n-butyl tartrate and di-iso-butyl tartrate  //   // 4. Specific coating additives: - 1 hexadecanol and 1 octadecanol - esters of linear fatty acids, saturated or unsaturated, with an even number of carbon atoms from 8 to 10 inclusive and of ricinoleic acid with ethyl, butyl, amyl and oleoyl linear alcohols - montan waxes, comprising purified montanic (C26 to C32) acids and/or their esters with ethanediol and/or 1-3 butanediol and/or their calcium and potassium salts - carnauba wax - beeswax - esparto wax - candelilla wax  // The quantity of the substance or group of substances in each indent may not exceed 2 mg/dm2 (or a lower limit where one is specified) on the side in contact with foodstuffs  //   //   // Denominations  // Restrictions  //   //   //  // - dimethylpolysiloxane  // µ 1 mg/dm2 on the side in contact with foodstuffs  // - epoxidized soya-bean oil (oxirane content 6 to 8 %)  //   // - refined paraffin and microcrystalline waxes  //   // - pentaerythritol tetrastearate  //   // - mono and bis (octadecyl-diethyleneoxide) phosphates  // µ 0,2 mg/dm2 on the side in contact with foodstuffs  // - aliphatic acids (C8 to C20) esterified with mono or di (2-hydroxyethyl) amine  //   // - 2- and 3-tert-butyl- 4-hydroxyanisole [= butylated hydroxyanisole - BHA]  // µ 0,06 mg/dm2 on the side in contact with foodstuffs  // - 2,6-di-tert-butyl-4-methylphenol [= butylated hydroxytoluene - BHT]  // µ 0,06 mg/dm2 on the side in contact with foodstuffs  // - di-n-octyltin-bis(2-ethylhexyl) maleate  // µ 0,06 mg/dm2 on the side in contact with foodstuffs  // D. Solvents  // Total quantity of all substances may not exceed 0,6 mg/dm2 on the side in contact with foodstuffs  // - butyl acetate  //  // - ethyl acetate  //   // - isobutyl acetate  //   // - isopropyl acetate  //   // - propyl acetate  //   // - acetone  //   // - butyl alcohol  //   // - ethyl alcohol  //   // - isobutyl alcohol  //   // - isopropyl alcohol  //   // - propyl alcohol  //   // - cyclohexane  //   // - ethyleneglycol monobutylether  //   // - ethyleneglycol monobutylether acetate  //   // - ethyleneglycol monoethylether  //   // - ethyleneglycol monoethylether acetate  //   // - ethyleneglycol monomethylether  //   // - ethyleneglycol monomethylether acetate  //   // - methylethyl ketone  //   // - methylisobutyl ketone  //   // - tetrahydrofuran  //   // - toluene  //   //  //


title: Directive 2009/49/EC of the European Parliament and of the Council of 18 June 2009 amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts (Text with EEA relevance)

text:
               26.6.2009

               EN

               Official Journal of the European Union

               L 164/42

      DIRECTIVE 2009/49/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

   of 18 June 2009
   amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts
   (Text with EEA relevance)
   THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 44(1) thereof,
   Having regard to the proposal from the Commission,
   Having regard to the opinion of the European Economic and Social Committee (1),
   Acting in accordance with the procedure laid down in Article 251 of the Treaty (2),
   Whereas:

               (1)

               In its Presidency conclusions, the European Council of 8 and 9 March 2007 underlined that reducing administrative burdens is important for boosting the European economy, especially in view of the benefits that this could bring for small and medium-sized companies. It stressed that a strong joint effort on the part of both the European Union and the Member States is necessary in order to reduce administrative burdens.

               (2)

               Accounting and auditing have been identified as areas in which the administrative burdens on companies within the Community can be reduced.

               (3)

               The Commission’s communication of 10 July 2007 on a simplified business environment for companies in the areas of company law, accounting and auditing identifies amendments that need to be made to Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (3) and Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts (4). Special attention has been given to further relieving the reporting burden imposed on small and medium-sized companies.

               (4)

               In the past, a number of changes have been made in order to enable companies falling within the scope of Directives 78/660/EEC and 83/349/EEC to use accounting methods in accordance with international financial reporting standards (IFRS). Pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (5), companies the securities of which are admitted to trading on a regulated market of any Member State have to prepare their consolidated accounts in accordance with IFRS, and are consequently relieved from most of the requirements set out in Directives 78/660/EEC and 83/349/EEC. Those Directives, however, still form the basis for small and medium-sized companies’ accounting in the Community.

               (5)

               Small and medium-sized companies are often subject to the same rules as larger companies, but their specific accounting needs have rarely been assessed. In particular, the increasing number of disclosure requirements raises concerns for such companies. Extensive reporting rules create a financial burden and can hinder efficient use of capital for productive purposes.

               (6)

               The application of Regulation (EC) No 1606/2002 has also highlighted the need to clarify the relationship between the accounting standards required by Directive 83/349/EEC and IFRS.

               (7)

               Where formation expenses can be treated as an asset in the balance sheet, Article 34(2) of Directive 78/660/EEC requires that those expenses be explained in the notes to the accounts. Small companies can be exempted from that disclosure requirement in accordance with Article 44(2) of that Directive. In order to reduce unnecessary administrative burdens, it should also be possible to exempt medium-sized companies from that disclosure requirement.

               (8)

               Directive 83/349/EEC requires a parent undertaking to prepare consolidated accounts even if the only subsidiary or all of the subsidiaries as a whole are not material for the purposes of Article 16(3) of that Directive. As a consequence, those undertakings fall under Regulation (EC) No 1606/2002 and therefore have to prepare consolidated financial statements in accordance with IFRS. That requirement is considered to be burdensome where a parent undertaking has only immaterial subsidiaries. Therefore a parent undertaking should be exempted from the obligation to draw up consolidated accounts and a consolidated annual report if it has only subsidiary undertakings considered as not being material, both individually and as a whole. Although that statutory obligation should be lifted, a parent undertaking should remain able to draw up consolidated accounts and a consolidated annual report on its own initiative.

               (9)

               Since the objective of this Directive, namely to reduce administrative burdens relating to certain disclosure requirements imposed on medium-sized companies and the obligation to draw up consolidated accounts for certain companies within the Community, cannot be sufficiently achieved by the Member States and can therefore, by reason of the scale and effects of the action, be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve that objective.

               (10)

               Directives 78/660/EEC and 83/349/EEC should therefore be amended accordingly.

               (11)

               In accordance with point 34 of the Interinstitutional Agreement on better law-making (6), Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public,

         HAVE ADOPTED THIS DIRECTIVE:
   Article 1
   Amendment to Directive 78/660/EEC
   In Article 45(2) of Directive 78/660/EEC, the first sentence of the second subparagraph is replaced by the following:
   ‘The Member States may permit the companies referred to in Article 27 to omit disclosure of the information specified in Articles 34(2) and 43(1)(8).’
   Article 2
   Amendment to Directive 83/349/EEC
   In Article 13 of Directive 83/349/EEC the following paragraph is inserted:

      ‘2a.   Without prejudice to Article 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 and as a whole, shall be exempted from the obligation imposed in Article 1(1).’

   Article 3
   Transposition
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive before 1 January 2011. They shall forthwith inform the Commission thereof.
   When they are adopted by Member States, those measures shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
   2.   Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
   Article 4
   Entry into force
   This Directive shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
   Article 5
   Addressees
   This Directive is addressed to the Member States.

      Done at Brussels, 18 June 2009.

            For the European Parliament

            The President

         H.-G. PÖTTERING

            For the Council

            The President

         Š. FÜLE

      (1)  OJ C 77, 31.3.2009, p. 37.

      (2)  Opinion of the European Parliament of 18 December 2008 (not yet published in the Official Journal) and Council Decision of 11 May 2009.

      (3)  OJ L 222, 14.8.1978, p. 11.

      (4)  OJ L 193, 18.7.1983, p. 1.

      (5)  OJ L 243, 11.9.2002, p. 1.

      (6)  OJ C 321, 31.12.2003, p. 1.


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31973L0103

Council Directive 73/103/EEC of 28 April 1973 amending the Directive of 23 November 1970 concerning additives in feeding-stuffs

Official Journal L 124 , 10/05/1973 P. 0017 - 0019 Greek special edition: Chapter 03 Volume 9 P. 0176

COUNCIL DIRECTIVE  of 28 April 1973  amending the Directive of 23 November 1970 concerning additives in feeding-stuffs  (73/103/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 43 and 100 thereof;  Having regard to the proposal from the Commission;  Having regard to the Opinion of the European Parliament;  Having regard to the Opinion of the Economic and Social Committee;  Whereas it has become apparent that the text of the Council Directive of 23 November 1970 (1) concerning additives in feeding-stuffs contains some badly expressed basic concepts and that amendments must therefore be made;  Whereas the additives authorized for use in feeding-stuffs are listed in the Annexes to the abovementioned Directive ; whereas the continuing growth of scientific and technical knowledge in that field necessitates speedy adjustments to the abovementioned Annexes ; and whereas those adjustments are of an essentially technical nature ; whereas the procedure laid down in the abovementioned Directive does not appear to be in keeping with the nature and urgency of the measures to be taken ; whereas it is therefore advisable to facilitate the amendment of the Annexes by means of a more suitable procedure;  HAS ADOPTED THIS DIRECTIVE:    Article 1 The Council Directive of 23 November 1970 concerning additives in feeding-stuffs shall be amended as follows:    1. The words "diervoeding", "diervoeders" and "diervoeder" shall be substituted for the words "veevoeding", "veevoeders" and "veevoeder" respectively in the title, preamble and provisions of the Dutch text of the Directive, except in Article 2, subparagraph (f), where the word "mengvoeders" shall be substituted for the word "veevoeders".       2. In Article 2, subparagraph (f) the words "delivery to recognized manufacturers" shall be substituted for the words "industrial manufacture", and the word "recognized" shall be inserted before "manufacture" in Article 9 (1), subparagraph (a).       3. In Article 3 (2), the words "in so far as no special provisions are set forth in that Annex" shall be inserted after the words "to complete feeding-stuffs".       4. The following text shall be substituted for the text of Article 3 (5):  "Coccidiostats and other medicinal substances (Annex I (D) and Annex II (B)) may not be mixed together in so far as their effects are similar, unless the mixture is already provided for in those Annexes."  (1)OJ No L 270, 14.12.1970, p. 1.        5. In Article 3 (7), the reference to substance E 711 shall be deleted.       6. In Article 4 (1), subparagraph (c), the word "adult" shall be deleted ; in addition, the words "non-protein nitrogenous compounds" shall be substituted for the word "urea".       7. In Article 5, the last sentence shall be deleted.       8. In Article 6 (1), the text of the second indented subparagraph shall be deleted.       9. In Article 6, the following paragraph shall be inserted:  "1 (a) Amendments to be made to Annexes on account of the growth of scientific and technical knowledge shall be adopted in accordance with the procedure laid down in Article 16 (a)".       10. The following test shall be substituted for the introductory text of Article 6 (2):  "2. When amendments are made to Annex I, the following principles shall be observed :"       11. The following text shall be substituted for the text of Article 7:  "Article 7   1. Where a Member State considers that the use in feeding-stuffs of one of the additives listed in Annex I or the maximum level fixed for such additive might endanger animal or human health, that Member State may temporarily suspend the authorisation to use that additive or may reduce the fixed maximum level. It shall without delay inform the other Member States and the Commission of the measures taken and the reasons for such measures.  2. In accordance with the procedure laid down in Article 16 (b), it shall be decided forthwith whether Annex I should be amended. Until a decision has been taken, either by the Council, or by the Commission in accordance with the abovementioned procedure, the measures implemented by the Member State may remain operative."  12. In Article 9 (1), the words "and of trace elements (Annex I (I)" in the introduction and the words "or trace elements" in subparagraph (b) shall be deleted.  13. The following articles shall be added:  "Article 16 (a)  1. Where the procedure laid down in this Article is to be followed, matters shall be referred without delay by the Chairman, either on his own initiative or at the request of a Member State, to the Standing Committee for Feeding-stuffs, hereinafter called the "Committee".  2. The votes of the Member States within the Committee shall be weighted as provided in Article 148 (2) of the Treaty. The Chairman shall not vote.  3. The representative of the Commission shall submit a draft of the measures to be adopted. The Committee shall deliver its Opinion on such measures within a time limit set by the Chairman according to the urgency of the matters. Opinions shall be delivered by a majority of 41 votes.   4. The Commission shall adopt the measures and implement them forthwith where they are in accordance with the Opinion of the Committee. Where they are not in accordance with the Opinion of the Committee, or if no Opinion is delivered, the Commission shall without delay propose to the Council the measures to be adopted. The Council shall adopt the measures by a qualified majority.    If the Council has not adopted any measures within three months of the proposal being submitted to it, the Commission shall adopt the proposed measures and implement them forthwith, except where the Council has voted by a simple majority against such measures.  Article 16 (b)  1. Where the procedure laid down in this Article is to be followed, matters shall be referred to the Committee without delay by the Chairman, either on his own initiative or at the request of a Member State.  2. The votes of the Member States within the Committee shall be weighted as provided in Article 148 (2) of the Treaty. The Chairman shall not vote.  3. The representative of the Commission shall submit a draft of the measures to be adopted. The Committee shall deliver its Opinion on such measures within two days. Opinions shall be delivered by a majority of 41 votes.  4. The Commission shall adopt the measures and implement them forthwith where they are in accordance with the Opinion of the Committee. Where they are not in accordance with the Opinion of the Committee, or if no Opinion is delivered, the Commission shall without delay  propose to the Council the measures to be adopted. The Council shall adopt the measures by a qualified majority.    If the Council has not adopted any measures within fifteen days of the proposal being submitted to it, the Commission shall adopt the proposed measures and implement them forthwith, except where the Council has voted by a simple majority against such measures."        Article 2 Member States shall, within the time limit laid down in Article 17 of the Directive of 23 November 1970, bring into force the laws, regulations or administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.   Article 3 This Directive is addressed to the Member States.     Done at Luxembourg, 28 April 1973.  For the Council  The President  A. LAVENS


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31988L0490

Commission Directive 88/490/EEC of 22 July 1988 on the tenth adaptation to technical progress of Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances

Official Journal L 259 , 19/09/1988 P. 0001 - 0024 Finnish special edition: Chapter 15 Volume 9 P. 0003  Swedish special edition: Chapter 15 Volume 9 P. 0003

COMMISSION DIRECTIVE of 22 July 1988 on the tenth adaptation to technical progress of Council Directive 67/548/EEC on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of  dangerous substances (88/490/EEC) THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community,  Having regard to Council Directive 67/548/EEC of 27 June 1967 on the approximation of laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances(1), as last amended by Directive 79/831/EEC(2), and in particular Article 19 thereof,  Whereas Annex I to Directive 67/548/EEC contains a list of dangerous substances, together with particulars of the classification and labelling procedures in respect of each substance; whereas examination of the list of dangerous substances has shown  that this list needs to be adapted in the light of present scientific and technical knowledge;  Whereas Annex VI, D, to Directive 67/548/EEC contains a guide to the classification and labelling of dangerous substances and preparations; whereas it is necessary to correct in this Annex the criteria for the choice of a certain safety advice phrase (S  phrase) in the French language;  Whereas the provisions of this Directive are in accordance with the opinion of the Committee on the Adaptation to Technical Progress of the Directives for the Elimination of Technical Barriers to Trade in Dangerous Substances and Preparations,   HAS ADOPTED THIS DIRECTIVE:  Article 1  Directive 67/548/EEC is hereby amended as follows:  1.Annex I (list of dangerous substances):  1.1.The following Note F is added after Note E in the foreword to Annex I:  ´Note F This substance may contain a stabilizer. If the stabilizer changes the dangerous properties of the substance as indicated by the label in Annex I a label should be provided in accordance with the rules for the labelling of dangerous preparations.' 1.2.The designation, Cas-number, classification and labelling of the substances in Annex I to this Directive replace those in Annex I to Directive 67/548/EEC with the same EEC-number.  1.3.The substances listed in Annex II to this Directive are added to Annex I to Directive 67/548/EEC.  2.Annex VI, D (guide to the classification and labelling of dangerous substances and preparations):  In the French language in chapter 4 (choice of safety phrases), S16 (Tenir à l'écart de toute source d'ignition - ne pas fumer), under the indent ´applicabilité', the sentence ´substances et préparations susceptibles de réagir ou de se décomposer  spontanément sous l'effet de la chaleur' is replaced by ´Liquides et gaz extrêmement inflammables ou facilement inflammables.' Article 2  Member States shall adopt and publish before 1 January 1990 the provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.  They shall apply these provisions as from 1 July 1990 at the latest.  Article 3  This Directive is addressed to the Member States.   Done at Brussels, 22 July 1988.  For the CommissionStanley CLINTON DAVISMember of the Commission  (1)OJ No 196, 16. 8. 1967, p. 1.  (2)OJ No L 259, 15. 10. 1979, p. 10.


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32003L0051

Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings (Text with EEA relevance)

Official Journal L 178 , 17/07/2003 P. 0016 - 0022

Directive 2003/51/EC of the European Parliament and of the Councilof 18 June 2003amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings(Text with EEA relevance)THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty establishing the European Community, and in particular Article 44(1) thereof,Having regard to the proposal from the Commission(1),Having regard to the opinion of the European Economic and Social Committee(2),Acting in accordance with the procedure laid down in Article 251 of the Treaty(3),Whereas:(1) The Lisbon European Council of 23-24 March 2000 emphasised the need to accelerate completion of the internal market for financial services, set the deadline of 2005 for implementation of the Commission's Financial Services Action Plan and urged that steps be taken to enhance the comparability of financial statements prepared by Community companies whose securities are admitted to trading on a regulated market (hereinafter: listed companies).(2) On 13 June 2000, the Commission published its Communication entitled "EU Financial Reporting Strategy: The Way Forward" in which it was proposed that all listed companies prepare their consolidated accounts in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.(3) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards(4) (hereinafter: the IAS Regulation) introduced the requirement that, from 2005 onwards, all listed companies prepare their consolidated accounts in accordance with IAS adopted for application within the Community. It also provided an option for Member States to permit or require the application of adopted IAS in the preparation of annual accounts and to permit or require the application of adopted IAS by unlisted companies.(4) The IAS Regulation provides that, to adopt an international accounting standard for its application in the Community, it is necessary that it meets the basic requirement of the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies(5) and of the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(6), that is to say that its application results in a true and fair view of the financial position and performance of an enterprise - this principle being considered in the light of the said Directives without implying a strict conformity with each and every provision of those Directives.(5) As the annual and consolidated accounts of undertakings covered by Directives 78/660/EEC and 83/349/EEC which are not prepared in accordance with the IAS Regulation will continue to have those Directives as the primary source of their Community accounting requirements, it is important that a level playing field exists between Community companies which apply IAS and those which do not.(6) For the purposes both of the adoption of IAS and the application of Directives 78/660/EEC and 83/349/EEC, it is desirable that those Directives reflect developments in international accounting. In this respect, the Communication of the Commission entitled "Accounting Harmonisation: A New Strategy vis-à-vis International Harmonisation" called for the European Union to work to maintain consistency between Community Accounting Directives and developments in international accounting standard setting, in particular within the International Accounting Standards Committee (IASC).(7) Member States should be able to modify the presentation of the profit and loss account and balance sheet in accordance with international developments, as expressed through standards issued by the International Accounting Standards Board (IASB).(8) Member States should be able to permit or require the application of revaluations and of fair value in accordance with international developments, as expressed through standards issued by the IASB.(9) The annual report and the consolidated annual report are important elements of financial reporting. Enhancement, in line with current best practice, of the existing requirement for these to present a fair review of the development of the business and of its position, in a manner consistent with the size and complexity of the business, is necessary to promote greater consistency and give additional guidance concerning the information a "fair review" is expected to contain. The information should not be restricted to the financial aspects of the company's business. It is expected that, where appropriate, this should lead to an analysis of environmental and social aspects necessary for an understanding of the company's development, performance or position. This is consistent also with Commission Recommendation 2001/453/EC of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies(7). However, taking into account the evolving nature of this area of financial reporting and having regard to the potential burden placed on undertakings below certain sizes, Member States may choose to waive the obligation to provide non-financial information in the case of the annual report of such undertakings.(10) Differences in the preparation and presentation of the audit report reduce comparability and detract from the user's understanding of this vital aspect of financial reporting. Increased consistency should be achieved by amendments, consistent with current international best practice, to the specific requirements concerning the format and content of an audit report. The fundamental requirement that an audit opinion states whether the annual or consolidated accounts give a true and fair view in accordance with the relevant financial reporting framework does not represent a restriction of the scope of that opinion but clarifies the context in which it is expressed.(11) Directives 78/660/EEC and 83/349/EEC should accordingly be amended. Furthermore, it is also necessary to amend Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions(8).(12) The IASB is developing and refining the accounting standards applicable to insurance activities.(13) Insurance undertakings should also be allowed to use fair-value accounting as expressed through appropriate standards issued by the IASB.(14) Consequently Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings(9) should be amended.(15) These amendments will remove all inconsistencies between Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the one hand and IAS in existence at 1 May 2002, on the other,HAVE ADOPTED THIS DIRECTIVE:Article 1Directive 78/660/EEC is hereby amended as follows:1. in Article 2(1) the following subparagraph shall be added:"Member States may permit or require the inclusion of other statements in the annual accounts in addition to the documents referred to in the first subparagraph.";2. in Article 4, the following paragraph shall be added:"6. Member States may permit or require the presentation of amounts within items in the profit and loss account and balance sheet to have regard to the substance of the reported transaction or arrangement. Such permission or requirement may be restricted to certain classes of company and/or to consolidated accounts as defined in the Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(10).";3. in Article 8 the following paragraph shall be added:"Member States may permit or require companies to adopt the presentation of the balance sheet set out in Article 10a as an alternative to the layouts otherwise prescribed or permitted.";4. in Article 9, under "Liabilities", in point B, the title "Provisions for liabilities and charges" shall be replaced by "Provisions";5. in Article 10, point J, the title "Provisions for liabilities and charges" shall be replaced by "Provisions";6. the following Article shall be inserted:"Article 10aInstead of the presentation of balance sheet items in accordance with Articles 9 and 10, Member States may permit or require companies, or certain classes of company, to present those items on the basis of a distinction between current and non-current items provided that the information given is at least equivalent to that otherwise required by Articles 9 and 10.";7. Article 20 shall be amended as follows:(a) Paragraph 1 shall be replaced by the following:"1. Provisions are intended to cover liabilities the nature of which is clearly defined and which at the date of the balance sheet are either likely to be incurred, or certain to be incurred but uncertain as to amount or as to the date on which they will arise.";(b) Paragraph 3 shall be replaced by the following:"3. Provisions may not be used to adjust the values of assets.";8. in Article 22, the following paragraph shall be added:"By way of derogation from Article 2(1), Member States may permit or require all companies, or any classes of company, to present a statement of their performance instead of the presentation of profit and loss items in accordance with Articles 23 to 26, provided that the information given is at least equivalent to that otherwise required by those Articles.";9. Article 31 shall be amended as follows:(a) in paragraph 1(c), point (bb) shall be replaced by the following:"(bb) account must be taken of all liabilities arising in the course of the financial year concerned or of a previous one, even if such liabilities become apparent only between the date of the balance sheet and the date on which it is drawn up,";(b) the following paragraph shall be inserted:"(1a) In addition to those amounts recorded pursuant to paragraph (1)(c)(bb), Member States may permit or require account to be taken of all foreseeable liabilities and potential losses arising in the course of the financial year concerned or of a previous one, even if such liabilities or losses become apparent only between the date of the balance sheet and the date on which it is drawn up.";10. in Article 33(1), point (c) shall be replaced by the following:"(c) revaluation of fixed assets";11. in Article 42, the first paragraph shall be replaced by the following:"Provisions may not exceed in amount the sums which are necessary.";12. the following Articles shall be inserted:"Article 42eBy way of derogation from Article 32, Member States may permit or require in respect of all companies or any classes of company the valuation of specified categories of assets other than financial instruments at amounts determined by reference to fair value.Such permission or requirement may be restricted to consolidated accounts as defined in Directive 83/349/EEC.Article 42fNotwithstanding Article 31(1)(c), Member States may permit or require in respect of all companies or any classes of company that, where an asset is valued in accordance with Article 42e, a change in the value is included in the profit and loss account.";13. in Article 43(1)(6) the reference to "Articles 9 and 10" shall be replaced by a reference to "Articles 9, 10 and 10a";14. Article 46 shall be amended as follows:(a) paragraph 1 shall be replaced by the following:"1. (a) The annual report shall include at least 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.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;(b) To the extent necessary for an understanding of the company's development, performance or position, the analysis shall include both financial and, where appropriate, non-financial key performance indicators relevant to the particular business, including information relating to environmental and employee matters;(c) In providing its analysis, the annual report shall, where appropriate, include references to and additional explanations of amounts reported in the annual accounts.";(b) the following paragraph shall be added:"4. Member States may choose to exempt companies covered by Article 27 from the obligation in paragraph 1(b) above in so far as it relates to non-financial information.";15. in Article 48, the third sentence shall be deleted;16. in Article 49, the third sentence shall be replaced by the following:"The report of the person or persons responsible for auditing the annual accounts (hereinafter: the statutory auditors) shall not accompany this publication, but it shall be disclosed whether an unqualified, qualified or adverse audit opinion was expressed, or whether the statutory auditors were unable to express an audit opinion. It shall also be disclosed whether the report of the statutory auditors included a reference to any matters to which the statutory auditors drew attention by way of emphasis without qualifying the audit opinion.";17. Article 51(1) shall be replaced by the following:"1. The annual accounts of companies shall be audited by one or more persons approved by Member States to carry out statutory audits on the basis of the Eighth Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents(11).The statutory auditors shall also express an opinion concerning the consistency or otherwise of the annual report with the annual accounts for the same financial year.";18. the following Article shall be inserted:"Article 51a1. The report of the statutory auditors shall include:(a) an introduction which shall at least identify the annual accounts that are the subject of the statutory audit, together with the financial reporting framework that has been applied in their preparation;(b) a description of the scope of the statutory audit which shall at least identify the auditing standards in accordance with which the statutory audit was conducted;(c) an audit opinion which shall state clearly the opinion of the statutory auditors as to whether the annual accounts give a true and fair view in accordance with the relevant financial reporting framework and, where appropriate, whether the annual accounts comply with statutory requirements; the audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditors are unable to express an audit opinion, a disclaimer of opinion;(d) a reference to any matters to which the statutory auditors draw attention by way of emphasis without qualifying the audit opinion;(e) an opinion concerning the consistency or otherwise of the annual report with the annual accounts for the same financial year.2. The report shall be signed and dated by the statutory auditors.";19. Article 53(1) shall be deleted;20. the following Article shall be inserted:"Article 53aMember States shall not make available the exemptions set out in Articles 11, 27, 46, 47 and 51 in the case of companies whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC of 10 May 1993 on investment services in the securities field(12).";21. in Article 56(1) the reference to "Articles 9, 10" shall be replaced by a reference to "Articles 9, 10, 10a";22. in Article 60, first paragraph, the words "on the basis of their market value" shall be replaced by "on the basis of their fair value";23. in Article 61a, the reference to "Articles 42a to 42d" shall be replaced by a reference to "Articles 42a to 42f".Article 2Directive 83/349/EEC is hereby amended as follows:1. in Article 1, paragraph 2 shall be replaced by the following:"2. Apart from the cases mentioned in paragraph 1 the Member States may require any undertaking governed by their national law to draw up consolidated accounts and a consolidated annual report if:(a) that undertaking (a parent undertaking) has the power to exercise, or actually exercises, dominant influence or control over another undertaking (the subsidiary undertaking); or(b) that undertaking (a parent undertaking) and another undertaking (the subsidiary undertaking) are managed on a unified basis by the parent undertaking.";2. in Article 3(1), the reference to "Articles 13, 14 and 15" shall be replaced by a reference to "Articles 13 and 15";3. Article 6 shall be amended as follows:(a) paragraph 4 shall be replaced by the following:"4. This Article shall not apply where one of the undertakings to be consolidated is a company whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Council Directive 93/22/EEC of 10 May 1993 on investment services in the securities field(13).";(b) paragraph 5 shall be deleted;4. Article 7 shall be amended as follows:(a) in paragraph 1(b), the second sentence shall be deleted;(b) in paragraph 2(a), the reference to "Articles 13, 14 and 15" shall be replaced by a reference to "Articles 13 and 15";(c) paragraph 3 shall be replaced by the following:"3. This Article shall not apply to companies whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Directive 93/22/EEC.";5. in Article 11(1)(a) the reference to "Articles 13, 14 and 15" shall be replaced by a reference to "Articles 13 and 15";6. Article 14 shall be deleted;7. in Article 16(1) the following subparagraph shall be added:"Member States may permit or require the inclusion of other statements in the consolidated accounts in addition to the documents referred to in the first subparagraph.";8. in Article 17(1) the reference to "Articles 3 to 10" shall be replaced by a reference to "Articles 3 to 10a";9. Article 34 shall be amended as follows:(a) in point (2)(b) the terms "Articles 13 and 14 and, without prejudice to Article 14(3)," shall be replaced by a reference to "Article 13 and";(b) in point (5) the words "and those excluded pursuant to Article 14" shall be deleted;10. Article 36 shall be amended as follows:(a) paragraph 1 shall be replaced by the following:"1. The consolidated annual report shall include at least a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face.The review shall be a balanced and comprehensive analysis of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole, consistent with the size and complexity of the business. To the extent necessary for an understanding of such development, performance or position, the analysis shall include both financial and, where appropriate, non-financial key performance indicators relevant to the particular business, including information relating to environmental and employee matters.In providing its analysis, the consolidated annual report shall, where appropriate, provide references to and additional explanations of amounts reported in the consolidated accounts.";(b) The following paragraph shall be added:"3. Where a consolidated annual report is required in addition to an annual report, the two reports may be presented as a single report. In preparing such a single report, it may be appropriate to give greater emphasis to those matters which are significant to the undertakings included in the consolidation taken as a whole.";11. Article 37 shall be replaced by the following:"Article 371. The consolidated accounts of companies shall be audited by one or more persons approved by the Member State whose laws govern the parent undertaking to carry out statutory audits on the basis of the Eighth Council Directive 84/253/EEC of 10 April 1984 on the approval of persons responsible for carrying out the statutory audits of accounting documents(14).The person or persons responsible for auditing the consolidated accounts (hereinafter: the statutory auditors) shall also express an opinion concerning the consistency or otherwise of the consolidated annual report with the consolidated accounts for the same financial year.2. The report of the statutory auditors shall include:(a) an introduction which shall at least identify the consolidated accounts which are the subject of the statutory audit, together with the financial reporting framework that has been applied in their preparation;(b) a description of the scope of the statutory audit which shall at least identify the auditing standards in accordance with which the statutory audit was conducted;(c) an audit opinion which shall state clearly the opinion of the statutory auditors as to whether the consolidated accounts give a true and fair view in accordance with the relevant financial reporting framework and, where appropriate, whether the consolidated accounts comply with statutory requirements; the audit opinion shall be either unqualified, qualified, an adverse opinion or, if the statutory auditors are unable to express an audit opinion, a disclaimer of opinion;(d) a reference to any matters to which the statutory auditors draw attention by way of emphasis without qualifying the audit opinion;(e) an opinion concerning the consistency or otherwise of the consolidated annual report with the consolidated accounts for the same financial year.3. The report shall be signed and dated by the statutory auditors.4. Where the annual accounts of the parent undertaking are attached to the consolidated accounts, the report of the statutory auditors required by this Article may be combined with any report of the statutory auditors on the annual accounts of the parent undertaking required by Article 51 of Directive 78/660/EEC.";12. in Article 38, the following paragraph shall be added:"7. Paragraphs 2 and 3 shall not be applied in respect of companies whose securities are admitted to trading on a regulated market of any Member State within the meaning of Article 1(13) of Directive 93/22/EEC."Article 3Directive 86/635/EEC is hereby amended as follows:1. in Article 1, paragraphs 1 and 2 shall be replaced by the following:"1. Articles 2, 3, 4(1), (3) to (6), Articles 6, 7, 13, 14, 15(3) and (4), Articles 16 to 21, 29 to 35, 37 to 41, 42 first sentence, 42a to 42f, 45(1), 46(1) and (2), Articles 48 to 50, 50a, 51(1) and 51a, 56 to 59, 61 and 61a of Directive 78/660/EEC shall apply to the institutions mentioned in Article 2 of this Directive, except where this Directive provides otherwise. However, Articles 35(3), 36, 37 and 39(1) to (4) of this Directive shall not apply with respect to assets and liabilities that are valued in accordance with Section 7a of Directive 78/660/EEC.2. Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Articles 4 and 4a (balance sheet) or to Articles 26, 27 and 28 (profit and loss account) of this Directive.";2. Article 4 shall be amended as follows:(a) the first sentence shall be replaced by the following:"The Member States shall prescribe the following layout for the balance sheet. As an alternative, Member States may permit or require credit institutions to adopt the presentation of the balance sheet set out in Article 4a.";(b) under "Liabilities", in point 6, the title "Provisions for liabilities and charges" shall be replaced by "Provisions";3. the following Article shall be inserted:"Article 4aInstead of the presentation of balance sheet items in accordance with Article 4, Member States may permit or require credit institutions, or certain classes of credit institution, to present those items classified by their nature and in order of their relative liquidity provided that the information given is at least equivalent to that otherwise required by Article 4.";4. in Article 26, the following paragraph shall be added:"By way of derogation from Article 2(1) of Directive 78/660/EEC, Member States may permit or require all credit institutions, or any classes of credit institution, to present a statement of their performance instead of the presentation of profit and loss items in accordance with Articles 27 or 28, provided that the information given is at least equivalent to that otherwise required by those Articles.";5. Article 43(2)(f) shall be deleted.Article 4Directive 91/674/EEC is hereby amended as follows:1. in Article 1, paragraphs 1 and 2 shall be replaced by the following:"1. Articles 2, 3, 4(1), (3) to (6), 6, 7, 13, 14, 15(3) and (4), 16 to 21, 29 to 35, 37 to 41, 42, 42a to 42f, 43(1), points 1 to 7 and 9 to 14, 45(1), 46(1) and (2), 48 to 50, 50a, 51(1), 51a, 56 to 59, 61 and 61a of Directive 78/660/EEC shall apply to the undertakings mentioned in Article 2 of this Directive, except where this Directive provides otherwise. Articles 46, 47, 48, 51 and 53 of this Directive shall not apply in respect of assets and liabilities that are valued in accordance with Section 7a of Directive 78/660/EEC.2. Where reference is made in Directives 78/660/EEC and 83/349/EEC to Articles 9, 10 and 10a (balance sheet) or to Articles 22 to 26 (profit and loss account) of Directive 78/660/EEC, such references shall be deemed to be references to Article 6 (balance sheet) or to Article 34 (profit and loss account) of this Directive as appropriate.";2. Article 4 shall be replaced by the following:"Article 41. This Directive shall apply to the association of underwriters known as Lloyd's. For the purpose of this Directive both Lloyd's and Lloyd's syndicates shall be deemed to be insurance undertakings.2. By way of derogation from Article 65(1), Lloyd's shall prepare aggregate accounts instead of consolidated accounts required by Directive 83/349/EEC. Aggregate accounts shall be prepared by cumulation of all syndicate accounts.";3. in Article 6, under "Liabilities", in point E, the title "Provisions for other risks and charges" shall be replaced by "Other provisions";4. Article 46 shall be amended as follows:(a) in paragraph 5, the following sentence shall be added:"Member States may permit derogations from this requirement.";(b) paragraph 6 shall be replaced by the following:"6. The method(s) applied to each investment item shall be stated in the notes on the accounts, together with the amounts so determined.";5. the following Article shall be inserted:"Article 46a1. Where assets and liabilities are valued in accordance with Section 7a of Directive 78/660/EEC, paragraphs 2 to 6 of this Article shall apply.2. The investments shown as assets under D shall be shown at their fair value.3. Where investments are shown at their purchase price, their fair value shall be disclosed in the notes on the accounts.4. Where investments are shown at their fair value, their purchase price shall be disclosed in the notes on the accounts.5. The same valuation method shall be applied to all investments included in any item denoted by an arabic numeral or shown as assets under C(I). Member States may permit derogations from this requirement.6. The method(s) applied to each investment item shall be stated in the notes on the accounts, together with the amounts so determined.";6. the Annex shall be deleted.Article 5Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2005 at the latest. They shall forthwith inform the Commission thereof.When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by the Member States.Article 6This Directive shall enter into force on the day of its publication in the Official Journal of the European Union.Article 7This Directive is addressed to the Member States.Done at Luxembourg, 18 June 2003.For the European ParliamentThe PresidentP. CoxFor the CouncilThe PresidentG. Drys(1) OJ C 227 E, 24.9.2002, p. 336.(2) OJ C 85, 8.4.2003, p. 140.(3) Opinion of the European Parliament of 14 January 2003 (not yet published in the Official Journal), and Council Decision of 6 May 2003.(4) OJ L 243, 11.9.2002, p. 1.(5) OJ L 222, 14.8.1978, p. 11. Directive as last amended by Directive 2001/65/EC of the European Parliament and of the Council (OJ L 283, 27.10.2001, p. 28).(6) OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2001/65/EC.(7) OJ L 156, 13.6.2001, p. 33.(8) OJ L 372, 31.12.1986, p. 1. Directive as last amended by Directive 2001/65/EC.(9) OJ L 374, 31.12.1991, p. 7.(10) OJ L 193, 18.7.1983, p. 1. Directive as last amended by Directive 2001/65/EC of the European Parliament and of the Council (OJ L 283, 27.10.2001, p. 28).(11) OJ L 126, 12.5.1984, p. 20.(12) OJ L 141, 11.6.1993, p. 27. Directive as last amended by Directive 2002/87/EC of the European Parliament and of the Council (OJ L 35, 11.2.2003, p. 1).(13) OJ L 141, 11.6.1993, p. 27. Directive as last amended by Directive 2002/87/EC of the European Parliament and of the Council (OJ L 35, 11.2.2003, p. 1).(14) OJ L 126, 12.5.1984, p. 20.