medlemsstaterne boer ogsaa have mulighed for at lempe smaa selskabers forpligtelser med hensyn til udarbejdelse og offentliggoerelse af noter; medlemsstaterne boer kunne fritage saadanne selskaber for pligten til i noterne at give visse oplysninger, der kan betragtes som vaerende af mindre betydning for smaa selskaber; paa samme maade boer medlemsstaterne kunne fritage disse selskaber fra pligten til at udarbejde en aarsberetning, hvis de i noterne anfoerer de oplysninger om erhvervelse af egne aktier, der er naevnt i artikel 22, stk. 2, i direktiv 77/91/EOEF (7);
Whereas it is also appropriate to enable Member States to render less stringent the obligations imposed on small companies as regards the drawing up and publication of the notes to the accounts; whereas Member States should be able to exempt such companies from the obligation to supply, in the notes to the accounts, certain data which may be deemed of less importance for small companies; whereas, with the same interests in view, Member States should have the possibility of exempting such companies from the obligation to draw up an annual report providing they include, in the notes to the accounts, the data referred to in Article 22 (2) of Directive 77/91/EEC (7) concerning the acquisition of own shares;