18.12.98 Official Journal of the European Communities L 344/49 COMMISSION REGULATION (EC) No 2700/98 of 17 December 1998 concerning the definitions of characteristics for structural business statistics (Text with EEA relevance) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC, Euratom) No 58/97 of 20 December 1996 concerning structural business statistics(!) and in particular Article 12(iii) thereof, Whereas Council Regulation (EC, Euratom) No 58/97 established a common framework for the production of Community statistics on the structure, activity, competitiveness and performance of businesses in the Community; Whereas it is necessary to implement a set of definitions for the structural business statistics characteristics; Whereas the envisaged measures are in accordance with the opinion of the Statistical Programme Committee, HAS ADOPTED THIS REGULATION: Article 1 1.  The characteristics referred to in Article 4 of Regulation (EC, Euratom) No 58/97 are defined in the Annex to this Regulation. 2. In these definitions, references to company accounts use the headings laid down in Article 9 (balance sheet), Article 23 (profit and loss account) or Article 43 (notes on the accounts) of the Council Directive 78/660/EEC (2). Article 2 1.  Member States shall apply these definitions for the data concerning the 1999 reference year and subsequent years. 2. Member States shall also apply these definitions for data concerning the 1995, 1996, 1997 and 1998 reference years where this corresponds to existing national practices. Article 3 This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities. (') OJ L 14, 17.1.1997, p. 1. (?) OJ L 222, 14.8.1978, p. 11.