Not later than 1 January 2007, the Commission shall review the provisions in Articles 42a to 42f, Article 43(1)(10) and (14), Article 44(1), Article 46(2)(f) and Article 59(2)(a) and (b) in the light of the experience acquired in applying provisions on fair value accounting and taking account of international developments in the field of accounting and, if appropriate, submit a proposal to the European Parliament and the Council with a view to amending the abovementioned Articles.
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New version applies from 01/01/2007 — introduced by Directive 2006/46/EC, Council Directive 2006/99/EC.
14 provisions change.
Later versions: 16/07/2009, 10/04/2012, 01/07/2013, 19/07/2013.
Article 61a changes in this version: compare with the current text.