+Članak 47.
---+Article 47 1.
---+Article 47 2.
---+Article 47 3.

Članak 47.

Članak 47.

1.  Države članice donose zakone i druge propise potrebne za usklađivanje s ovom Direktivom do 31. prosinca 1990. One o tome odmah obavješćuju Komisiju.

2.  Države članice mogu predvidjeti da se odredbe na koje se poziva stavak 1. prvo primjenjuju na godišnje financijske izvještaje i konsolidirane financijske izvještaje za financijske godine koje počinju 1. siječnja 1993. ili tijekom kalendarske godine 1993.

3.  Države članice Komisiji dostavljaju tekst glavnih odredaba nacionalnog prava koje donesu u području na koje se odnosi ova Direktiva.

1. Pregled

,
Article 47 1.
The Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive by 31 December 1990. They shall forthwith inform the Commission thereof.
Article 47 2.
A Member State may provide that the provisions referred to in paragraph 1 shall first apply to annual accounts and consolidated accounts for financial years beginning on 1 January 1993 or during the calendar year 1993.
Article 47 3.
The Member States shall communicate to the Commission the texts of the main provisions of national law which they adopt in the field governed by this Directive.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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