Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001

The Directive 2001/65/EC of the European Parliament and of the Council of 27 September 2001, published in the Official Journal of the European Union L 283 on 27 October 2001, amends Directives 78/660/EEC, 83/349/EEC and 86/635/EEC as regards the valuation rules for the annual and consolidated accounts of certain types of companies as well as of banks and other financial institutions