Companies Act (Cap. 386), article 3A

3A. This Act, in part, seeks to transpose, implement and give effect to the provisions and requirements of the following Euro pean Union Directives and Regulations, as may be amended from time t o time, including any implementing measures that have been or may be issued thereunder: (a)S i x t h Council Directive 82/891/EEC of 17 December 1982 based on Article 54(3)(g) of the Treaty, concerning the division of public limited liability companies; (b) Eleventh Council Directive 89/666/EEC o f 2 1 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State; (c) Directive 2003/58/EC of 15 July 2003 amending Council Directive 68/151/EEC , as regards disclosure requirements in respect of certain types of companies; (d) Directive 2003/71/EC of the European Parliament and of the Council of 4 November 2003 on the prospectus to be published when secur i t i e s a r e o f f e r e d t o t h e public or admitted to trading and amending Directive 2001/34/EC; (e) Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Direct ive 2001/34/EC; (f) Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies; (g) Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolid ated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, which Directive was itself ame nded by Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014; 14 CAP. 386.] COMP ANIES (h) Directive 2006/68/EC of the European Parliament and of the Council of 6 September 2006 amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration o f their capital; (i) Directive 2007/63/EC of the European Parliament and of the Council of 13 November 2007 amending Council Directives 78/855/EEC and 82/891/EEC as regards the requirement of an independent expert’s report on the occasion of merger or division of public limited liability companies; (j) Directive 2009/101/EC of the European Parliament and of the Council of 16 September 2009 on coordination of safeguards wh ich, for the protection of the interests of members and third parties , are required by Member States of compan ies within the meaning of the second paragraph of Arti cle 48 of the Treaty, with a view to making such safeguards equivalent; (k) Directive 2009/102/EC of the European Parliament and of the Council of 16 September 2009 in the area of company law on single-member private limited liability companies; (l) Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/EEC, 78/855/EEC and 82/ 891/EEC, and Directives 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions; (m) Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 concerning mergers of public limited liability companies; (n) Directive 2012/17/EU of the European Parliament and of the Council of 13 June 2012 amending Council Directive 89/666/EEC and Directives 2005/56/EC and 2009/101/EC of the European Parliament and of the Council as regards the interconnection of central, commercial and companies registers; (o) Directive 2012/30/EU of the European Parliament and of the Council of 25 October 2012 on coordination of safeguards which, for the protection of the interests of members and others, are re quired by Member States of companies within the meaning of the second paragraph of Article 54 of the Treaty on the Functioning of the European Union, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent; (p) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, COMP ANIES [CAP. 386. 15 amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC hereinafter in this Act referred to as the "Accounting Directive; (q) Directive 2013/50/EU of the European Parliament and of the Council of 22 October 2013 amending Directive 2004/109/EC of the European Parliament and of the Council on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market, Directive 2003/71/EC of the European Parliament and of the Council on the prospectus to be published when securities are offered to the public or admitted to trading and Commission Directive 2007/ 14/EC laying down detailed rules for the implementation of certain provisions of Directive 2004/109/EC ; (r) Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic In terest Grouping (EEIG); (s) Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE); (t) Regulation (EU) No. 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities hereinafter referred to as "the Audit Regulation; (u) Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 as regards disclosure of non-financial and diversity information by certain large undertakings and groups, amending Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings; (v) Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019 amending Directive (EU) 2017/1132 as regards the use of digital tools and processes in company law, and Directive (EU) 2019/2121 of the European Parliament and of the Council of 27 November 2019 amending Directive (EU) 2017/1132 as regards cross-border conversions, mergers and divisions; (w) Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches, hereinafter in this Act referred to as the "Country-by- Country Reporting Directive which shall be interpreted and applied accordingly. 16 CAP. 386.] COMP ANIES PART II - GENERAL PROVISIONS Formation of commercial partnerships and different kinds of commercial partnerships. Amended by: IV . 2003.28.