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- EUROPEAN UNION Directives which EU member states are required to incorporate into their own legislation. For example, The Fourth Directive introduced standardized formats for presenting company accounts; the Seventh Directive tightened up the requirements relating to group accounts; the Eighth Directive dealt with the qualifications of auditors.
- a request' by the monetary authorities that the COMMERCIAL BANKS and other financial institutions should limit the amount of LOANS and OVERDRAFTS they make available, in order to control spending in the economy. See MONETARY POLICY for further details.