1. The Member States shall bring into force the laws, regulations and administrative provisions necessary for them to comply with this Directive within two years of its notification. They shall forthwith inform the Commission thereof.
2. The Member States may stipulate that the provisions referred to in paragraph 1 shall not apply until 18 months after the end of the period provided for in that paragraph.
That period of 18 months may, however, be five years:
(a) in the case of unregistered companies in the United Kingdom and Ireland;
(b) for purposes of the application of Articles 9 and 10 and Articles 23 to 26 concerning the layouts for the balance sheet and the profit and loss account, where a Member State has brought other layouts for these documents into force not more than three years before the notification of this Directive;
(c) for purposes of the application of this Directive as regards the calculation and disclosure in balance sheets of depreciation relating to assets co