European Economic and Social Committee 22 January 2003, Opinion of the European Economic and Social Committee on the "Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC, 83/349/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies and insurance undertakings" (COM(2002) 259 final — 2002/0112 (COD))

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