Whereas, in this field, Directives 68/151/EEC (4) and 78/660/EEC (5), as last amended by the Act of Accession of Spain and Portugal, and Directive 83/349/EEC (6), as amended by the Act of Accession of Spain and Portugal, on disclosure, the validity of commitments, nullity, annual accounts and consolidated accounts, apply to all share capital companies;
ker se na tem področju Direktivi 68/151/EGS [4] in 78/660/EGS [5], kakor sta bili nazadnje spremenjeni z Aktom o pristopu Španije in Portugalske, in Direktiva 83/349/EGS [6], kakor je bila spremenjena z Aktom o pristopu Španije in Portugalske o razkritju, veljavnosti zavez, ničnosti, letnih računovodskih izkazih in konsolidiranih računovodskih izkazih, uporabljajo za vse kapitalske družbe;