NUMBER |
SUBJECT MATTER |
COUNCIL DIRECTIVE |
IRISH IMPLEMENTING MEASURE |
1st |
Discolsure and validity of obligations and nullity of companies. |
68/151/EEC adopted 9 March 1968 |
EC (Companies) Regs 1973 [S.I. 163 of 1973] |
2nd |
Formation of public limited companies and the maintenance and alteration of their capital |
77/91/EEC adopted 13 December 1976 |
Companies (Amendment) Act, 1983. |
3rd |
Mergers of public limited liability companies in the same Member State. |
78/855/EEC adopted 9 October 1978 |
Final date for implementation 1 January 1986. |
4th |
Publication of annual accounts of Private Companies |
78/660/EEC adopted 25 July 1978 |
Companies (Amendment) Bill 1985 |
5th |
Structure of public limited companies and the powers and obligations of their members |
Not yet adopted. Amended Proposal O.J. C240 of 9 September 1983 |
- |
6th |
Division or “Scission” of public limited liability companies (complements Third Directive) |
82/891/EEC adopted 17 December 1982 |
Final date for implementation 1 January 1986 |
7th |
Preparation of consolidated annual accounts by groups which include at least one public or private company (complements Fourth Directive) |
83/349/EEC adopted 13 June 1983 |
Final date for implementation 1 January 1988 |
8th |
Auditors Professional qualifications |
84/253/EEC adopted 10 April 1984 |
Final date for implementation 1 January 1988 |
9th |
Conduct of group containing a public limited company as a subsidiary |
Draft proposal unpublished |
- |
10th |
Cross-border mergers of public limited companies |
Draft proposal Com. (84) 727 final |
- |
