德国和欧盟经济法数据库

 法律指令 2006/46/EC

I. 描述

The objective is to further enhance confidence in the financial statements and annual reports published by European companies. In this respect, shareholders and other stakeholders need reliable, complete and easily accessible information. This concern is shared by the European Parliament and the Council. It should be addressed by amending the Accounting Directives to:

• Establish collective responsibility of board members: Confidence in the financial statements is linked to who has responsibility for drawing up and publishing them. In line with what is currently prevailing in Member States the responsibility should rest collectively with all board members.

• Enhance transparency about related parties’ transactions: Companies’ transaction with their managers, the latter’s family members or other so-called related parties are often not carried out under normal commercial conditions. While satisfactory transparency is required for all listed European companies, under International Accounting Standards (IAS) more transparency is necessary for unlisted companies.

• Enhance transparency about off-balance arrangements: The disclosure requirements in the Accounting Directives for off-balance sheet commitments are not precise enough. Special Purpose Entities (SPE) is a prominent example: They are captured in the balance sheet if they qualify as a subsidiary but in many cases SPE’s may be organised in a different way. Instead of developing complex definitions of an SPE (bearing the immediate risk of circumvention), disclosure should instead be improved by imposing a specific requirement in the notes to the accounts for material off-balance sheet arrangements, including SPE’s.

• Introduce a corporate governance statement: Investors on European capital markets have a major interest in listed EU-companies’ corporate governance practices. Accordingly, each listed company should – in a specific section of its annual report - disclose information about its practices in a “corporate governance statement”.

II. 基本信息

标题

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

状态
现存
法律指令
2006/46/EC
官方. 版本
公告. EC 号. L (Legislation), 公布 224, 年 2006, S.1 - 7
日期
2006/06/14
公告
2006/08/16
法案
普通的法律法案
法律基础
Art. 44 EC
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 :
Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings

  2006/46/EC

Beschluss:
2006/06/14 (D)
Verkuendung:
2006/08/16 (V)
(D) 日期 | (V)公布

2. 发生史

Datum
Typ / Titel
Textfassungen
2005/12/15
Report of the European Parliament - 1st reading
2005/12/01
Report of the committee on legal affairs
A6-0384/2005
2005/11/25
Opinion of the European Economic and Social Committee
ABL. C. 294/4
2004/10/27
Proposal
COM (2004) 725 final

3. 影响

Auswirkungstyp
Richtlinie
Textfassungen
修改
  法律指令 86/635/EEC
修改
  法律指令 83/349/EEC
修改
  法律指令 78/660/EEC
修改
  法律指令 91/674/EEC

IV. Umsetzung in den Mitgliedstaaten

1. 在德国的实施

2009/05/25 (B)

2009/05/28 (V)

(B) 决定 | (V) 公告

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Legislative Act Status

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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
2. 发生史
3. 影响
IV. Umsetzung in den Mitgliedstaaten
1. 在德国的实施