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New version applies from 20/07/2017 — introduced by Directive 2013/34/EU (IFRS), Directive (EU) 2017/1132. 3 provisions change. Annex 1 changes in this version: compare with the current text.

Annex 1

Annex 1

ANNEX

PART A

COMPANY LAW

1.

In Article 1 of Directive 2009/101/EC, the following is inserted after the entry for France:

Croatia:

dioničko društvo, društvo s ograničenom odgovornošću;’.

2.

In Annex I to Directive 2009/102/EC, the following is inserted after the entry for France:

Croatia:

“društvo s ograničenom odgovornošću, dioničko društvo,”’.

3.

In Article 1(1) of Directive 2011/35/EU, the following is inserted after the entry for France:

Croatia:

dioničko društvo,’.

4.

In Annex I to Directive 2012/30/EU, the following is inserted after the entry for France:

Croatia:

dioničko društvo;’.

PART B

ACCOUNTING STANDARDS

1.

Article 1(1) of Directive 78/660/EEC is amended as follows:

the following is added to the first subparagraph:

in Croatia:

dioničko društvo, društvo s ograničenom odgovornošću.’;

the following is added to the second subparagraph:

in Croatia:

javno trgovačko društvo, komanditno društvo,’.

2.

In Article 4(1) of Directive 83/349/EEC, the following is added to the first subparagraph:

in Croatia:

dioničko društvo, društvo s ograničenom odgovornošću.’.

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