commiss direct eec septemb amend direct eec transpar financi relat member state public undertak commiss european commun regard treati establish european econom commun articl thereof commiss direct eec amend direct eec introduc system member state oblig ensur financi relat public author public undertak transpar direct requir financi inform retain member state suppli commiss request direct eec provis articl facilit commiss task meet oblig assum public undertak pali import role economi member state transpar financi relat member state public undertak prove greater account develop competit situat common market commun move close econom integr social cohes member state adopt singl european act turn led creation singl market effect januari lead greater competit pressur commiss vigil ensur full benefit singl market achiev singl market make incrasingli ensur equal opportun exist public privat undertak establish signific part financi flow state public undertak pass varieti form financi transfer simpli form capit quasi capit inject predominantli manufactur sector commiss establish consider amount aid grant undertak notifi pursuant articl treati state aid survei confirm larg amount state aid continu grant illeg report system base post facto check financi flow public author public undertak enabl commiss fulfil oblig system control cover specif financi inform inform publicli found public arena insuffici detail proper evalu financi flow state public undertak inform request regard proport object pursu take account fact inform subject disclosur oblig fourth council direct eec annual account compani amend direct eec order limit administr burden member state report system make publicli data inform major sharehold present consolid report permit incompat aid major undertak oper manufactur sector greatest distort effect competit common market report system present limit undertak yearli turnov ecu million commiss notifi direct view movement fund public undertak group public undertak subject requir direct eec inclus inform call requir econom life influenc state intervent public undertak underlin case law court justic infring provis articl member state increas appreci make commiss monitor task field competit difficult commiss power vigil increas adopt direct articl direct eec amend articl indent ad quot public undertak oper manufactur sector quot mean undertak princip area activ defin total annual turnov manufactur undertak oper fall includ section manufactur subsect da includ subsect dn nace rev classif oj articl insert articl member state public undertak oper manufactur sector suppli financi inform set paragraph commiss annual basi timet contain paragraph financi inform requir public undertak oper manufactur sector accord paragraph annual report annual account accord definit council direct eec annual account annual report includ balanc sheet profit loss account explanatori note account polici statement director segment activ report notic sharehold meet pertin inform provid detail disclos annual report annual account public undertak provid ii provis share capit quasi capit fund similar natur equiti term provis ordinari prefer defer convert share interest rate dividend convers right attach thereto iii refund grant grant refund circumst iv award enterpris loan includ overdraft advanc capit inject specif interest rate term loan secur lender enterpris receiv loan guarante enterpris public author respect loan financ term charg paid enterpris guarante vi dividend paid profit retain vii form state intervent forgiv sum due state public undertak includ inter alia repay loan grant payment corpor social tax similar charg inform requir paragraph provid public undertak turnov recent financi year ecu million inform requir suppli separ public undertak includ locat member state includ detail intra inter group transact public undertak transact conduct direct public undertak state share capit refer paragraph ii includ share capit contribut state direct share capit receiv contribut public hold compani public undertak includ financi institut insid group public undertak raltionship provid financ recipi similarli report requir paragraph provid individu public undertak separ hold compani consolid public undertak consolid sale hold compani lead classifi quot manufactur quot public enterpris split activ legal distinct undertak enterpris commiss accept consolid report consolid reflect econom realiti group enterpris oper close relat sector consolid report divers pure financi hold suffici inform requir paragraph suppli commiss annual basi inform respect financi year forward commiss month public direct subsequ year inform provid work dai date public annual report public undertak concern case specif undertak publish annual report requir inform submit month end undertak financi year order assess number compani cover report system member state suppli commiss list compani cover articl turnov month public direct list updat march year articl applic compani own control treuhandanstalt expiri date special report system set treuhandanstalt invest member state furnish commiss addit inform deem order complet apprais data submit oj articl member state adopt provis compli direct novemb inform commiss thereof immedi member state adopt provis refer direct accompani refer time offici public procedur refer adopt member state articl direct address member state brussel septemb commiss karel van miert vice presid oj oj isbn isbn isbn oj oj judgment case commiss franc ecr agricultur credit fund join case van der kooi commiss ecr case itali commiss ecr eni lanerossi case itali commiss ecr iri finmeccanica alfa romeo