FTHEEUROPEANPARLIAMENTANDOFTHECOUNCILVIP专享

I(Acts whose publication is obligatory)DIRECTIVE 2006/46/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILof 14 June 2006amending Council Directives 78/660/EEC on the annual accounts of certain types of companies,83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accountsof banks and other financial institutions and 91/674/EEC on the annual accounts and consolidatedaccounts of insurance undertakings(Text with EEA relevance)THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-PEAN UNION,Having regard to the Treaty establishing the European Commu-nity, and in particular Article 44(1) thereof,Having regard to the proposal from the Commission,Having regard to the opinion of the European Economic andSocial Committee (1),Acting in accordance with the procedure laid down in Article 251of the Treaty (2),Whereas:(1)On 21 May 2003, the Commission adopted an ActionPlan announcing measures to modernise company law andenhance corporate governance in the Community. As ashort-term priority, the Community was to confirm thecollective responsibility of board members, increase trans-parency in transactions with related parties and off-balance-sheet arrangements and improve disclosure aboutcorporate governance practices applied in a company.(2)Pursuant to that Action Plan, members of the administra-tive, management and supervisory bodies of a companywere, as a minimum requirement, to be collectivelyresponsible towards the company for drawing up andpublishing annual accounts and annual reports. The sameapproach was also to apply to members of the adminis-trative, management and supervisory bodies of undertak-ings drawing up consolidated accounts. Those bodies actwithin the competences assigned to them by national law.This...