
Article 1 
Directives 68/151/EEC, 77/91/EEC, 78/660/EEC, 78/855/EEC, 83/349/EEC and 89/667/EEC shall be amended as set out in the Annex.
Article 2 

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by the date of accession of Bulgaria and Romania to the European Union at the latest. They shall forthwith communicate to the Commission the text of those provisions and a correlation table between those provisions and this Directive.When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.
Article 3 
This Directive shall enter into force subject to and on the date of the entry into force of the Treaty of Accession of Bulgaria and Romania.
Article 4 
This Directive is addressed to the Member States.
ANNEX
A.  1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 

— 11979 H: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Hellenic Republic (OJ L 291, 19.11.1979, p. 17),
— 11985 I: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Kingdom of Spain and the Portuguese Republic (OJ L 302, 15.11.1985, p. 23),
— 31992 L 0101: Council Directive 92/101/EEC of 23.11.1992 (OJ L 347, 28.11.1992, p. 64),
— 11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ C 241, 29.8.1994, p. 21),
— 12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (OJ L 236, 23.9.2003, p. 33).

The following is added to Article 1(1):

' — 
акционерно дружество;
 — 
societate pe acțiuni
'.
 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B.  1. 

— 11979 H: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Hellenic Republic (OJ L 291, 19.11.1979, p. 17),
— 31983 L 0349: Seventh Council Directive 83/349/EEC of 13.6.1983 (OJ L 193, 18.7.1983, p. 1),
— 31984 L 0569: Council Directive 84/569/EEC of 27.11.1984 (OJ L 314, 4.12.1984, p. 28),
— 11985 I: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Kingdom of Spain and the Portuguese Republic (OJ L 302, 15.11.1985, p. 23),
— 31989 L 0666: Eleventh Council Directive 89/666/EEC of 21.12.1989 (OJ L 395, 30.12.1989, p. 36),
— 31990 L 0604: Council Directive 90/604/EEC of 8.11.1990 (OJ L 317, 16.11.1990, p. 57),
— 31990 L 0605: Council Directive 90/605/EEC of 8.11.1990 (OJ L 317, 16.11.1990, p. 60),
— 31994 L 0008: Council Directive 94/8/EC of 21.3.1994 (OJ L 82, 25.3.1994, p. 33),
— 11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ C 241, 29.8.1994, p. 21),
— 31999 L 0060: Council Directive 1999/60/EC of 17.6.1999 (OJ L 162, 26.6.1999, p. 65),
— 32001 L 0065: Directive 2001/65/EC of the European Parliament and of the Council of 27.9.2001 (OJ L 283, 27.10.2001, p. 28),
— 12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (OJ L 236, 23.9.2003, p. 33),
— 32003 L 0038: Council Directive 2003/38/EC of 13.5.2003 (OJ L 120, 15.5.2003, p. 22),
— 32003 L 0051: Directive 2003/51/EC of the European Parliament and of the Council of 18.6.2003 (OJ L 178, 17.7.2003, p. 16),
— 32006 L 0043: Directive 2006/43/EC of the European Parliament and of the Council of 17.5.2006 (OJ L 157, 9.6.2006, p. 87),
— 32006 L 0046: Directive 2006/46/EC of the European Parliament and of the Council of 14.6.2006 (OJ L 224, 16.8.2006, p. 1).


((a)) The following is added to Article 1(1), first subparagraph:
' — 
акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;
 — 
societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni
'.
((b)) The following is added to Article 1(1), second subparagraph:
' — 
((z)) in Bulgaria:
събирателно дружество, командитно дружество;
 — 
((aa)) in Romania:
asocietate în nume colectiv, societate în comandită simplă
'.
 2. 

— 11985 l: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Kingdom of Spain and the Portuguese Republic (OJ L 302, 15.11.1985, p. 23),
— 31989 L 0666: Eleventh Council Directive 89/666/EEC of 21.12.1989 (OJ L 395, 30.12.1989, p. 36),
— 31990 L 0604: Council Directive 90/604/EEC of 8.11.1990 (OJ L 317, 16.11.1990, p. 57),
— 31990 L 0605: Council Directive 90/605/EEC of 8.11.1990 (OJ L 317, 16.11.1990, p. 60),
— 11994 N: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ C 241, 29.8.1994, p. 21),
— 32001 L 0065: Directive 2001/65/EC of the European Parliament and of the Council of 27.9.2001 (OJ L 283, 27.10.2001, p. 28),
— 12003 T: Act concerning the conditions of accession and the adjustments to the Treaties — Accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic (OJ L 236, 23.9.2003, p. 33),
— 32003 L 0051: Directive 2003/51/EC of the European Parliament and of the Council of 18.6.2003 (OJ L 178, 17.7.2003, p. 16),
— 32006 L 0043: Directive 2006/43/EC of the European Parliament and of the Council of 17.5.2006 (OJ L 157, 9.6.2006, p. 87),
— 32006 L 0046: Directive 2006/46/EC of the European Parliament and of the Council of 14.6.2006 (OJ L 224, 16.8.2006, p. 1).

The following is added to Article 4(1):

' (z) 
— in Bulgaria:
акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;
 (aa) 
— in Romania:
societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni
'.
