COM(1971)1232 EU - Directive
Coordination of the safeguards required from companies in the member states to protect the interests both of members and of third parties as regards the presentation and content of the annual accounts and report, methods of valuation and publication of those documents

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Key information

official title

COMMISSION DES COMMUNAUTES EUROPEENNES, PROPOSITION D' UNE QUATRIEME DIRECTIVE sur la base de l' article 54.3.g» tendant a coordonner les garanties qui sont exigées , dans les Etats membres, des sociétés pour protéger les intérêts tant des associés que des tiers* en ce qui concerne la structure et le contenu des comptes annuels et du rapport de gestion , les modes d' évaluation ainsi que la publicité de ces documents
Legal instrument Directive
Decision making procedure Consultation procedure (CNS)
reference by COM-number i COM(1971)1232
Additional COM-numbers COM(1974)191
procedure number i 1971/1012(CNS)


Key dates

Document 10-11-1971
Online publication 10-11-1971


Resulting legislation



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