The Directive 2006/46/EC of the European Parliament and of the Council of 14 June 2006, published in the Official Journal of the European Union L 224 on 16 August 2006, amends Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings.