Directive 78/660/EEC is hereby amended as follows:

1. In Article 11:

- the first indent: 'balance sheet total: 1 000 000 ECU' is replaced by: 'balance sheet total: 1 550 000 ECU';

- the second indent: 'net turnover: 2 000 000 ECU' is replaced by 'net turnover: 3 200 000 ECU';

2. In Article 27:

- the first indent: 'balance sheet total: 4 000 000 ECU' is replaced by 'balance sheet total: 6 200 000 ECU';

- the second indent: 'net turnover: 8 000 000 ECU' is replaced by 'net turnover: 12 800 000 ECU'.

3.

(a) Article 53(1) is replaced by the following:

'1. For the purpose of this Directive, the ECU shall be that defined by Regulation (EEC) No 3180/78 [OJ No L 379, 30.12.1978, p. 1.], as amended by Regulation (EEC) No 2626/84 [OJ No L 247, 16.9.1984, p. 1.']. The equivalent in national currency shall be calculated at the rate obtaining on 25 July 1981';

(b) Footnote (') shall be replaced by the following footnotes:

'(') OJ No L 379, 30.12.1978, p. 1.

(2) OJ No L 247, 16.9.1984, p. 1.'