Endelig er det også vigtigt, at de eksisterende europæiske direktiver om årsregnskaber, som gælder for omkring 3 millioner kapitalselskaber, moderniseres, så de tilpasses til nye udviklinger inden for finansiel information. ###>Finally, it is also important that the existing European annual accounts directives, which apply to approximately three million joint stock companies, be modernised in order to accommodate the new developments in financial accounting.