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  1. Directive 78/660/EEC - Fourth Company Law Directive
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Published date: 14 August 1978

Directive 78/660/EEC - Fourth Company Law Directive

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Recitals
Repealed
 Article 1
Repealed
 Article 1a
Section 1 General provisions (art. 2)
Repealed
 Article 2
Section 2 General provisions concerning the balance sheet and the profit and loss account (arts. 3-7)
Repealed
 Article 3
Repealed
 Article 4
Repealed
 Article 5
Repealed
 Article 6
Repealed
 Article 7
Section 3 Layout of the balance sheet (arts. 8-14)
Repealed
 Article 8
Repealed
 Article 9
Repealed
 Article 10
Repealed
 Article 10a
Repealed
 Article 11
Repealed
 Article 12
Repealed
 Article 13
Repealed
 Article 14
Section 4 Special provisions relating to certain balance sheet items (arts. 15-21)
Repealed
 Article 15
Repealed
 Article 16
Repealed
 Article 17
Repealed
 Article 18
Repealed
 Article 19
Repealed
 Article 20
Repealed
 Article 21
Section 5 Layout of the profit and loss account (arts. 22-27)
Repealed
 Article 22
Repealed
 Article 23
Repealed
 Article 24
Repealed
 Article 25
Repealed
 Article 26
Repealed
 Article 27
Section 6 Special provisions relating to certain items in the profit and loss account (arts. 28-30)
Repealed
 Article 28
Repealed
 Article 29
Repealed
 Article 30
Section 7 Valuation rules (arts. 31-42)
Repealed
 Article 31
Repealed
 Article 32
Repealed
 Article 33
Repealed
 Article 34
Repealed
 Article 35
Repealed
 Article 36
Repealed
 Article 37
Repealed
 Article 38
Repealed
 Article 39
Repealed
 Article 40
Repealed
 Article 41
Repealed
 Article 42
Section 7a Valuation at fairvalue (arts. 42a-42f)
Repealed
 Article 42a
Repealed
 Article 42b
Repealed
 Article 42c
Repealed
 Article 42d
Repealed
 Article 42e
Repealed
 Article 42f
Section 8 Contents of the notes on the accounts (arts. 43-45)
Repealed
 Article 43
Repealed
 Article 44
Repealed
 Article 45
Section 9 Contents of the annual report (arts. 46-46a)
Repealed
 Article 46
Repealed
 Article 46a
Section 10 Publication (arts. 47-50a)
Repealed
 Article 47
Repealed
 Article 48
Repealed
 Article 49
Repealed
 Article 50
Repealed
 Article 50a
Section 10A Duty and liability for drawing up and publishing the annual accounts and the annual report (arts. 50b-50c)
Repealed
 Article 50b
Repealed
 Article 50c
Section 11 Auditing (arts. 51-51a)
Repealed
 Article 51
Repealed
 Article 51a
Section 12 Final provisions (arts. 52-62)
Repealed
 Article 52
Repealed
 Article 53
Repealed
 Article 53a
Deleted
 Article 54
Repealed
 Article 55
Repealed
 Article 56
Repealed
 Article 57
Repealed
 Article 57a
Repealed
 Article 58
Repealed
 Article 59
Repealed
 Article 60
Repealed
 Article 60a
Repealed
 Article 61
Repealed
 Article 61a
Repealed
 Article 62
Done at
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