1.the following subparagraphs are added to Article 1 (1): 'The coordination measures prescribed by this Directive shall also apply to the Member States' laws, regulations and administrative provisions relating to the following types of company: (a) in Germany: die offene Handelsgesellschaft, die Kommanditgesellschaft; (b) in Belgium: la société en nom collectif/de vennootschap onder firma, la société en commandité simple/de gewone commanditaire vennootschap; (c) in Denmark: interessentskaber, kommanditselskaber; (d) in France: la société en nom collectif, la société en commandite simple; (e) in Greece: i omórrythmos etaireía, i eterórrythmos etaireía; (f) in Spain: sociedad colectiva, sociedad en comandita simple; (g) in Ireland: partnerships, limited partnerships, unlimited companies; (h) in Italy: la società in nome collettivo, la società in accomandita semplice; (i) in Luxembourg: la société en nom collectif, la société en commandite simple; (j) in the Netherlands: de vennootschap onder firma, de commanditaire vennootschap; (k) in Portugal: sociedade em nome colectivo, sociedade em comandita simples; (l) in the United Kingdom: partnerships, limited partnerships, unlimited companies, where all members having unlimited liability are companies of the types set out in the first subparagraph or companies which are not governed by the laws of a Member State but which have a legal form comparable to those referred to in Directive 68/151/EEC. This Directive shall also apply to the types of companies or firms referred to in the second subparagraph where all members having unlimited liability are themselves companies of the types set out in that or the first subparagraph.';
2.the following subparagraph is added in Article 43 (1), point 2: 'the name, the head or registered office and the legal form of each of the undertakings of which the company or firm is a member having unlimited liability. This information may be omitted where for the purposes of Article 2 (3) it is of negligible importance only';
3.the following paragraph is inserted in Article 47: '1a. The Member State of a company or firm referred to in Article 1 (1), second and third subparagraphs (entity concerned) may exempt that entity from publishing its accounts in accordance with Article 3 of Directive 68/151/EEC, provided that those accounts are available to the public at its head office, where: (a) all the members having unlimited liability of the entity concerned are the companies referred to in the first subparagraph of Article 1 (1) governed by the laws of Member States other than the Member State whose law governs that entity and none of those companies publishes the accounts of the entity concerned with its own accounts; or (b) all the members having unlimited liability are companies which are not governed by the laws of a Member State but which have a legal form comparable to those referred to in Directive 68/151/EEC. Copies of the accounts must be obtainable upon request. The price of such a copy may not exceed its administrative cost. Appropriate sanctions must be provided for failure to comply with the publication obligation imposed in this paragraph.';
4.the following Article is inserted: 'Article 57a 1. Member States may require the companies referred to in the first subparagraph of Article 1 (1) governed by their law, which are members having unlimited liability of any of the companies and firms listed in Article 1 (1), second and third subparagraphs (entity concerned), to draw up, have audited and publish, with their own accounts, the accounts of the entity concerned in conformity with the provisions of this Directive. In this case, the requirements of this Directive do not apply to the entity concerned. 2. Member States need not apply the requirements of this Directive to the entity concerned where: (a) the accounts of this entity are drawn up, audited and published in conformity with the provisions of this Directive by a company which is a member having unlimited liability of the entity and is governed by the law of another Member State; (b) the entity concerned is included in consolidated accounts drawn up, audited and published in accordance with Directive 83/349/EEC by a member having unlimited liability or where the entity concerned is included in the consolidated accounts of a larger body of undertakings drawn up, audited and published in conformity with Council Directive 83/349/EEC by a parent undertaking governed by the law of a Member State. The exemption must be disclosed in the notes on the consolidated accounts. 3. In these cases, the entity concerned must reveal to whomsoever so requests the name of the entity publishing the accounts.'