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Directive 78/660/EEC - Fourth Company Law DirectiveRecitalsArticle 1Article 1aSection 1 General provisions (art. 2)Article 2Section 2 General provisions concerning the balance sheet and the profit and loss account (arts. 3-7)Article 3Article 4Article 5Article 6Article 7Section 3 Layout of the balance sheet (arts. 8-14)Article 8Article 9Article 10Article 10aArticle 11Article 12Article 13Article 14Section 4 Special provisions relating to certain balance sheet items (arts. 15-21)Article 15Article 16Article 17Article 18Article 19Article 20Article 21Section 5 Layout of the profit and loss account (arts. 22-27)Article 22Article 23Article 24Article 25Article 26Article 27Section 6 Special provisions relating to certain items in the profit and loss account (arts. 28-30)Article 28Article 29Article 30Section 7 Valuation rules (arts. 31-42)Article 31Article 32Article 33Article 34Article 35Article 36Article 37Article 38Article 39Article 40Article 41Article 42Section 7a Valuation at fairvalue (arts. 42a-42f)Article 42aArticle 42bArticle 42cArticle 42dArticle 42eArticle 42fSection 8 Contents of the notes on the accounts (arts. 43-45)Article 43Article 44Article 45Section 9 Contents of the annual report (arts. 46-46a)Article 46Article 46aSection 10 Publication (arts. 47-50a)Article 47Article 48Article 49Article 50Article 50aSection 10A Duty and liability for drawing up and publishing the annual accounts and the annual report (arts. 50b-50c)Article 50bArticle 50cSection 11 Auditing (arts. 51-51a)Article 51Article 51aSection 12 Final provisions (arts. 52-62)Article 52Article 53Article 53aArticle 54Article 55Article 56Article 57Article 57aArticle 58Article 59Article 60Article 60aArticle 61Article 61aArticle 62Done at
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes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

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