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  1. Directive 78/660/EEC - Fourth Company Law Directive
  2. Section 2 General provisions concerning the balance sheet and the profit and loss account (arts. 3-7)
  3. Article 7
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
  Version 3 of 3    

Article 7

Repealed from 19 July 2013

Any set-off between asset and liability items, or between income and expenditure items, shall be prohibited.

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