ker je pomembno, da se zaradi pospeševanja evropskega monetarnega združevanja družbam dovoli vsaj objavljanje računovodskih izkazov v ekujih; ker je to preprosto dodatna možnost, ki ne spreminja položaja družb, ki lahko že zdaj sestavljajo in objavljajo računovodske izkaze v ekujih; ker je treba na tej točki pojasniti določbe Direktiv 78/660/EGS in 83/349/EGS 1, kakor so spremenjene z Aktom o pristopu Španije in Portugalske, s tem da se družbe, ki izkoristijo to možnost, obveže, da navedejo uporabljeno menjalno razmerje v opombah k računovodskim izkazom,
Whereas it is important to promote European monetary integration by allowing companies, at least, to publish their accounts in ecus; whereas this is simply an additional facility which does not change the position of companies which can at present already draw up and publish accounts in ecus; whereas, on this point, the provisions of Directives 78/660/EEC and 83/349/EEC (1), as amended by the Act of Accession of Spain and Portugal should be clarified by obliging companies which have recourse to this facility to indicate the conversion rate used in the notes to the accounts,