council direct ec amend direct eec annual account type compani amount express euro council european union regard treati establish european commun regard fourth council direct eec juli annual account type compani articl thereof regard propos commiss articl direct eec refer articl seventh council direct eec june consolid account articl eighth council direct eec april approv person respons carri statutori audit account document threshold express euro balanc sheet total net turnov member state grant derog provis direct year period adopt direct eec end juli review threshold duli undertaken requir direct result review light econom monetari trend commun increas amount express euro direct eec amend adopt direct articl direct eec amend articl paragraph amend indent word quot balanc sheet total eur quot replac word quot balanc sheet total eur quot ii indent word quot net turnov eur quot replac word quot net turnov eur quot paragraph insert quot case member state adopt euro amount nation currenc equival amount paragraph obtain appli exchang rate publish offici journal european union date entri forc direct set amount consequ review provid articl quot articl paragraph amend indent word quot balanc sheet total eur quot replac word quot balanc sheet total eur quot ii indent word quot net turnov eur quot replac word quot net turnov eur quot paragraph insert quot case member state adopt euro amount nation currenc equival amount paragraph obtain appli exchang rate publish offici journal european union date entri forc direct set amount consequ review provid articl quot articl member state adopt measur compli direct decid make option provid articl direct eec forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text main provis nation law adopt field govern direct articl direct enter forc dai public offici journal european union articl direct address member state brussel council presid tsochatzopoulo oj direct amend direct ec oj propos publish offici journal oj direct amend direct ec oj