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:
in Germany:
die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;
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;
in Denmark:
aktieselskaber, kommanditaktieselskaber, anpartsselskaber;
in France:
la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
in Greece:
η ανώνυμη εταιρία, η εταιρία περιορισμένης ευθύνης, η ετερόρρυθμη κατά μετοχές εταιρία;
in Ireland:
public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
in Italy:
la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;
in Luxembourg:
la société anonyme, la société en commandite par actions, la société à responsabilité limitée;
in the Netherlands:
de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
in the United Kingdom:
public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;
k) in Spain:
la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;
l) in Portugal:
a sociedade anónima de responsabilidade limitada, a sociedade em comandita por acções, a sociedade por quotas de responsabilidade limitada;
m) in Austria:
die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;
n) in Finland:
osakeyhtiö / aktiebolag;
o) in Sweden:
aktiebolag;;
in the Czech Republic:
společnost s ručením omezeným, akciová společnost;
in Estonia:
aktsiaselts, osaühing;
in Cyprus:
Δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;
in Latvia:
akciju sabiedrība, sabiedrība ar ierobežotu atbildību;
in Lithuania:
akcinės bendrovės, uždarosios akcinės bendrovės;
in Hungary:
részvénytársaság, korlátolt felelősségű társaság;
in Malta:
kumpanija pubblika —public limited liability company,kumpannija privata —private limited liability company,
soċjeta in akkomandita bil-kapital maqsum f'azzjonijiet —partnership en commandite with the capital divided into shares;
in Poland:
spółka akcyjna, spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna;
in Slovenia:
delniška družba, družba z omejeno odgovornostjo, komanditna delniška družba;
in Slovakia:
akciová spoločnosť, spoločnosť s ručením obmedzeným.
The first subparagraph shall also apply where either the parent undertaking or one or more subsidiary undertakings is constituted as one of the types of company mentioned in Article 1 (1), second or third subparagraph of Directive 78/660/EEC.
2.The Member States may, however, grant exemption from the obligation imposed in Article 1 (1) where the parent undertaking is not constituted as one of the types of company mentioned in Article 4 (1) of this Directive or in Article 1 (1), second or third subparagraph of Directive 78/660/EEC.