Traduction de «Document sur la structure et le contenu des accords » (Français → Anglais) :

structure and contents document

The amended Agreement revises the structure and content of the current one, so as to bring it in line with modern RFMO instruments.

(3) The coordination of national provisions concerning the presentation and content of annual financial statements and management reports, the measurement bases, used therein and their publication in respect of certain undertakings with limited liability is of special importance for the protection of shareholders, members and third parties, in particular with regard to the rules on capital maintenance and limitations on profit distributions laid down in the Second Council Directive 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are require ...[+++]d by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent.

(3) The coordination of national provisions concerning the presentation and content of annual financial statements and management reports, the measurement bases, used therein and their publication in respect of certain undertakings with limited liability is of special importance for the protection of shareholders, members and third parties.

2. Welcomes the revised Declaration, which improves both the structure and the content of the 1999 Declaration by adding a number of important provisions which bring the document into line with existing best practices and which aims to strengthen cooperation between the three institutions, with a view to improving the efficiency and quality of EU legislation;