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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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Version 3 of 3

Article 40

Repealed from 19 July 2013

[deleted]

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