European Commission 26 February 2009, Proposal for a Directive of the European Parliament and of the Council amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities (Text with EEA relevance) {SEC(2009) 206} {SEC(2009) 207}

EN EN EN EN EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 26.2.2009 COM(2009) 83 final 2009/0035 (COD) Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Council Directive 78/660/EEC on the annual accounts of certain types of companies as regards micro-entities (Text with EEA relevance) {SEC(2009) 206} {SEC(2009) 207} EN 2 EN EXPLANATORY MEMORANDUM 1.