+Člen 67
---+Article 67 1.
---+Article 67 2.
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Člen 67
Člen 67 1. Vsaka država članica lahko, če in kakor dolgo zanjo tretja faza ekonomske in monetarne unije (EMU) ne velja, za SE-je s statutarnimi sedeži na njenem ozemlju predpiše iste določbe, kakršne se uporabljajo za delniške družbe, za katere velja njena zakonodaja v zvezi z izrazom kapitala. SE lahko v vsakem primeru izraža svoj kapital tudi v evrih. V tem primeru je menjalni tečaj nacionalna valuta/evro tečaj z zadnjega dne meseca pred mesecem ustanovitve SE. 2. Če in kakor dolgo tretja faza ekonomske in monetarne unije (EMU) ne velja za državo članico, v kateri ima SE statutarni sedež, SE kljub temu lahko pripravi in objavi letni računovodski izkaz ter, kjer je primerno, tudi konsolidirani računovodski izkaz v evrih. Država članica lahko zahteva, da morajo biti letni računovodski izkazi in če je primerno, tudi konsolidirani računovodski izkazi SE pripravljeni in objavljeni v nacionalni valuti pod istimi pogoji, kakršni so določeni za delniške družbe, za katere velja zakonodaja navedene države članice. To ne vpliva na dodatne možnosti, da SE objavi letne računovodske izkaze in če je primerno, tudi konsolidirane računovodske izkaze v evrih v skladu z Direktivo Sveta 90/604/EGS. To ne prejudicira dodatne možnosti, da SE objavi zaključne račune in, če je primerno, tudi konsolidirane bilance v evrih v skladu z Direktivo Sveta 90/604/EGS z dne 8. novembra 1990 o spremembi Direktive 78/60/EGS o zaključnih računih in Direktivo 83/349/EGS o konsolidiranih bilancah, kot zadeva izjeme za male in srednje družbe in objavo računov v ekujih (
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Regulativa |
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Article 67 1.
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If and so long as the third phase of economic and monetary union (EMU) does not apply to it each Member State may make SEs with registered offices within its territory subject to the same provisions as apply to public limited-liability companies covered by its legislation as regards the expression of their capital. An SE 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 SE.
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Article 67 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 SE has its registered office, the SE may, however, prepare and publish its annual and, where appropriate, consolidated accounts in euro. The Member State may require that the SE's annual and, where appropriate, consolidated accounts be prepared and published in the national currency under the same conditions as those laid down for public limited-liability companies governed by the law of that Member State. This shall not prejudge the additional possibility for an SE 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 78/60/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 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
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