# Disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts

European Parliament procedure 2008/0084(COD) (COD - Ordinary legislative procedure (ex-codecision procedure), 6th term, committee ECON / JURI). Stage: Procedure completed. 19 committee amendments tabled by 3 Members between 2008-10-08 and 2008-10-09.

## What the amendments focus on

A proposal on disclosure requirements for medium-sized companies and the obligation to draw up consolidated accounts, amending Directive 78/660/EEC. Amendments, citing the High Level Group on Administrative Burdens, set balance-sheet total, net-turnover and employee thresholds for exemptions and abridged balance sheets and notes, exempt small parent undertakings with immaterial subsidiaries from drawing up consolidated accounts, and repeal or replace several articles to reduce administrative burdens on companies.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Klaus-Heiner LEHNE | Germany | PPE | 17 | https://amendeu.com/md/meps/2224.md |
| John PURVIS | United Kingdom | PPE-DE | 1 | https://amendeu.com/md/meps/729.md |
| Jean-Paul GAUZÈS | France | PPE | 1 | https://amendeu.com/md/meps/28193.md |

## Official source documents

- PE414.028: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-414.028+01+DOC+PDF+V0//EN&language=EN
- PE414.207: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+COMPARL+PE-414.207+01+DOC+PDF+V0//EN&language=EN

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2008-0084-COD · machine-readable: https://amendeu.com/data/dossiers/2008-0084-COD.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2008-0084-COD
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