+Člen 77 Gospodarska in monetarna unija
---+Article 77 1.
---+Article 77 2.
|
Člen 77 Gospodarska in monetarna unija
Člen 77 Gospodarska in monetarna unija 1. Vsaka država članica lahko, če in dokler tretja faza EMU zanjo ne velja, za SCE s sedeži na njenem ozemlju predpiše iste določbe, kakršne se uporabljajo za zadruge ali delniške družbe, za katere je pristojna njena zakonodaja v zvezi z izražanjem kapitala. SCE lahko v vsakem primeru izraža svoj kapital tudi v eurih. V tem primeru je menjalni tečaj nacionalna valuta/eurotečaj z zadnjega dne meseca pred mesecem ustanovitve SCE. 2. Če in dokler tretja faza EMU ne velja za državo članico, v kateri ima SCE sedež, SCE kljub temu lahko pripravi in objavi letni računovodski izkaz ter, kjer je primerno, tudi konsolidirani računovodski izkaz v eurih. Država članica lahko zahteva, da morajo biti letni računovodski izkazi in, kjer je primerno, tudi konsolidirani računovodski izkazi SCE pripravljeni in objavljeni v nacionalni valuti pod istimi pogoji, kakršni so določeni za zadruge in delniške družbe, urejene z zakonodajo navedene države članice. To ne vpliva na dodatno možnost, da SCE objavi letne računovodske izkaze in, kjer je primerno, tudi konsolidirane računovodske izkaze v eurih v skladu z Direktivo Sveta 90/604/EGS z dne 8. novembra 1990 o spremembi Direktive 78/660/EGS o letnih računovodskih izkazih in Direktive 83/249/EGS o konsolidiranih računovodskih izkazih glede oprostitev za mala in srednja velika podjetja in objave računovodskih izkazov v ekujih (
20
). 1. Pregled
| Naslov |
Regulativa |
|
Article 77 1.
|
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.
|
|
Article 77 2.
|
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 (
20
). |
,
1.1 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
- Builddate: 21.08.2003 00:00:00 -Doknr: CELEX:32003R1435
- EULAW -
EN: Legal acts of the European Union from EUR-Lex, https://eur-lex.europa.eu/. © European Union. Re-use is authorised by Decision 2011/833/EU, provided the source is acknowledged; the consolidated texts are licensed under CC BY 4.0 (EUR-Lex legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the legislation published in the Official Journal of the European Union is deemed authentic.
DE: Rechtsakte der Europäischen Union aus EUR-Lex, https://eur-lex.europa.eu/. © Europäische Union. Weiterverwendung nach Beschluss 2011/833/EU mit Quellenangabe gestattet; die konsolidierten Fassungen stehen unter CC BY 4.0 (Rechtlicher Hinweis von EUR-Lex). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Verbindlich sind allein die im Amtsblatt der Europäischen Union veröffentlichten Rechtsakte.
|