1. Directive 78/660/EEC is hereby amended as follows:
(a) in Article 43(1) the following point shall be added:
(15) 'separately, the total fees for the financial year charged by the statutory auditor or audit firm for the statutory audit of annual accounts, the total fees charged for other assurance services, the total fees charged for tax advisory services and the total fees charged for other non-audit services.Member States may provide that this requirement shall not apply where the company is included within the consolidated accounts required to be drawn up under Article 1 of Directive 83/349/EEC, provided that such information is given in the notes to the consolidated accounts.';
(b) paragraph 1 of Article 44 shall be replaced by the following:
1. 'Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43(1) (5) to (12), (14) (a) and (15). However, the notes must disclose the info