+Članak 77. Ekonomska i monetarna unija
---+Article 77 1.
---+Article 77 2.
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Članak 77. Ekonomska i monetarna unija
Članak 77. Ekonomska i monetarna unija 1. Ako i dokle god se treća faza EMU-a ne primjenjuje na odnosnu državu članicu, svaka država članica može odrediti da SCE-i sa registriranim sjedištem na njezinom području podliježu istim odredbama njezinog zakonodavstva koje se primjenjuju na zadruge ili dionička društva u pogledu izražavanja njihovog kapitala. SCE ima pravo, u svakom slučaju, izraziti svoj kapital i u eurima. U tom slučaju, tečaj nacionalna valuta/euro je tečaj koji se primjenjuje posljednji dan u mjesecu koji prethodi osnivanju SCE-a. 2. Ako i dokle god se treća faza EMU-a ne primjenjuje na državu članicu u kojoj SCE ima registrirano sjedište, SCE može, međutim, pripremiti i objaviti svoje godišnje, i gdje je to primjenljivo, konsolidirane financijske izvještaje u eurima. Država članica može odrediti da se godišnji, i gdje je to primjenljivo, konsolidirani financijski izvještaji SCE-a pripreme i objave u nacionalnoj valuti pod istim uvjetima koji se primjenjuju na zadruge ili dionička društva za koja je mjerodavno pravo te države članice. Navedeno ne prejudicira dodatnu mogućnost da SCE objavi svoje godišnje, i gdje je to primjenljivo, konsolidirane financijske izvještaje u eurima u skladu s Direktivom Vijeća 90/604/EEZ od 8. studenoga 1990. o izmjeni Direktive 78/660/EEZ o godišnjim financijskim izvještajima i Direktive 83/349/EEZ o konsolidiranim financijskim izvještajima u vezi s izuzećima za mala i srednja trgovačka društva te objavom izvješća u ECU (20). 1. Pregled
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Article 77 1.
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If and so long as the third phase of EMU does not apply to it, each Member State may make SCEs with registered offices within its territory subject to the same provisions as apply to cooperatives or public limited-liability companies covered by its legislation as regards the expression of their capital. An SCE may, in any case, express its capital in euro as well. In that event the national currency/euro conversion rate shall be that for the last day of the month preceding that of the formation of the SCE.
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Article 77 2.
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If and so long as the third phase of EMU does not apply to the Member State in which an SCE has its registered office, the SCE may, however, prepare and publish its annual and, where appropriate, consolidated accounts in euro. The Member State may require that the SCE's annual and, where appropriate, consolidated accounts be prepared and published in the national currency under the same conditions as those laid down for cooperatives and public limited-liability companies governed by the law of that Member State. This shall not prejudge the additional possibility for an SCE of publishing its annual and, where appropriate, consolidated accounts in euro in accordance with Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecu (
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1.1 Reference
1.2 Utvrđeni zahtjevi
1.3 Povezani standardi
2. Utvrđeni zahtjevi
3. Povezani standardi
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