FOURTH COUNCIL DIRECTIVE
of 25 July 1978
based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies
(78/660/EEC)
NB: This consolidated version contains references to the European unit of accout and/or the ecu, which from 1 January 1999 should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 54 (3) (g) thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament 1,
Having regard to the opinion of the Economic and Social Committee 2,
HAS ADOPTED THIS DIRECTIVE: