icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 27th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Section 11 Auditing (arts. 51-51a)

Article 51
Article 51a
PreviousNext