1.Article 11 of Directive 78/660/EEC is hereby amended as follows: - in the first indent "balance sheet total: ECU 2500000" shall be replaced by "balance sheet total: EUR 3125000"; - in the second indent "net turnover: ECU 5000000" shall be replaced by "net turnover: EUR 6250000";
2.Article 27 of Directive 78/660/EEC is hereby amended as follows: - in the first indent "balance sheet total: ECU 10000000" shall be replaced by "balance sheet total: EUR 12500000"; - in the second indent "net turnover: ECU 20000000" shall be replaced by "net turnover: EUR 25000000";
3.The revision of the amonts referred to in paragraphs 1 and 2 shall constitute the fourth five-yearly revision provided for in Article 53(2) of Directive 78/660/EEC.