1.For the purposes of this Directive, a parent undertaking and all of its subsidiary undertakings shall be undertakings to be consolidated where either the parent undertaking or one or more subsidiary undertakings is established as one of the following types of company: (a) in Germany: die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung; (b) in Belgium: la société anonyme / de naamloze vennootschap — la société en commandite par actions / de commanditaire vennootschap op aandelen — la société de personnes à responsabilité limitée / de personenvennootschap met beperkte aansprakelijkheid; (c) in Denmark: aktieselskaber, kommanditaktieselskaber, anpartsselskaber; (d) in France: la société anonyme, la société en commandite par actions, la société à responsabilité limitée; (e) in Greece: η ανώνυμη εταιρία, η εταιρία περιορισμένης ευθύνης, η ετερόρρυθμη κατά μετοχές εταιρία; (f) in Ireland: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee; (g) in Italy: la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata; (h) in Luxembourg: la société anonyme, la société en commandite par actions, la société à responsabilité limitée; (i) in the Netherlands: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid; (j) in the United Kingdom: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
2.A Member State may, however, grant exemption from the obligation imposed in Article 1 (1) where the parent undertaking is not established as one of the types of company listed in paragraph 1 above.