德国和欧盟经济法数据库

 法律指令 89/117/EEC

I. 描述

Whereas the establishment of a European internal market presupposes that the branches of credit institutions and financial institutions having their head offices in other Member States should be treated in the same way as branches of credit institutions and financial institutions having their head offices in the same Member State; whereas this means that, with regard to the publication of annual accounting documents, it is sufficient for the branches of such institutions having their head offices in other Member States to publish the annual accounting documents of their institution as a whole;

Whereas, as part of a further instrument of coordination of the disclosure requirements in respect of branches, provision is  made for certain documents and particulars relating to branches established in a Member State which certain types of companies governed by the law of another Member State, including banks and other financial institutions, have to publish; whereas, as regards disclosure of accounting documents, reference is  made to specific provisions to be laid down for banks and other financial institutions

II. 基本信息

标题

Concil Directive of 13 February 1989 on the obligations of branches established in a member state of credit institutes and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents

状态
现存
法律指令
89/117/EEC
官方. 版本
公告. EEC 号. L (Legislation), 公布 44, 年 1989, S.40
日期
1989/02/13
公告
1989/02/16
法案
普通的法律法案
法律基础
Art. 54 EEC
法的实施
Codecision procedure

III. 文本和产生历史

1. 文本

Titel
Allg. Daten
Textfassung

原始.版本 :
Concil Directive of 13 February 1989 on the obligations of branches established in a member state of credit institutes and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents

  89/117/EEC

Beschluss:
1989/02/13 (D)
Verkuendung:
1989/02/16 (V)
(D) 日期 | (V)公布

Legend

Legislative Act Status

Documents

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目录

I. 描述
II. 基本信息
III. 文本和产生历史
1. 文本