Fourth Council Directive of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC) (repealed)

  1. Introductory Text

  2. Article 1.. . . . . . . . . ....

  3. Article 1a.. . . . . . . . . ....

  4. SECTION 1 General provisions

    1. Article 2.. . . . . . . . . ....

  5. SECTION 2 General provisions concerning the balance sheet and the profit and loss account

    1. Article 3.. . . . . . . . . ....

    2. Article 4.. . . . . . . . . ....

    3. Article 5.. . . . . . . . . ....

    4. Article 6.. . . . . . . . . ....

    5. Article 7.. . . . . . . . . ....

  6. SECTION 3 Layout of the balance sheet

    1. Article 8.. . . . . . . . . ....

    2. Article 9.. . . . . . . . . ....

    3. Article 10.. . . . . . . . . ....

    4. Article 10a.. . . . . . . . . ....

    5. Article 11.. . . . . . . . . ....

    6. Article 12.. . . . . . . . . ....

    7. Article 13.. . . . . . . . . ....

    8. Article 14.. . . . . . . . . ....

  7. SECTION 4 Special provisions relating to certain balance sheet items

    1. Article 15.. . . . . . . . . ....

    2. Article 16.. . . . . . . . . ....

    3. Article 17.. . . . . . . . . ....

    4. Article 18.. . . . . . . . . ....

    5. Article 19.. . . . . . . . . ....

    6. Article 20.. . . . . . . . . ....

    7. Article 21.. . . . . . . . . ....

  8. SECTION 5 Layout of the profit and loss account

    1. Article 22.. . . . . . . . . ....

    2. Article 23.. . . . . . . . . ....

    3. Article 24.. . . . . . . . . ....

    4. Article 25.. . . . . . . . . ....

    5. Article 26.. . . . . . . . . ....

    6. Article 27.. . . . . . . . . ....

  9. SECTION 6 Special provisions relating to certain items in the profit and loss account

    1. Article 28.. . . . . . . . . ....

    2. Article 29.. . . . . . . . . ....

    3. Article 30.. . . . . . . . . ....

  10. SECTION 7 Valuation rules

    1. Article 31.. . . . . . . . . ....

    2. Article 32.. . . . . . . . . ....

    3. Article 33.. . . . . . . . . ....

    4. Article 34.. . . . . . . . . ....

    5. Article 35.. . . . . . . . . ....

    6. Article 36.. . . . . . . . . ....

    7. Article 37.. . . . . . . . . ....

    8. Article 38.. . . . . . . . . ....

    9. Article 39.. . . . . . . . . ....

    10. Article 40.. . . . . . . . . ....

    11. Article 41.. . . . . . . . . ....

    12. Article 42.. . . . . . . . . ....

  11. SECTION 7a Valuation at fair value

    1. Article 42a.. . . . . . . . . ....

    2. Article 42b.. . . . . . . . . ....

    3. Article 42c.. . . . . . . . . ....

    4. Article 42d.. . . . . . . . . ....

    5. Article 42e.. . . . . . . . . ....

    6. Article 42f.. . . . . . . . . ....

  12. SECTION 8 Contents of the notes on the accounts

    1. Article 43.. . . . . . . . . ....

    2. Article 44.. . . . . . . . . ....

    3. Article 45.. . . . . . . . . ....

  13. SECTION 9 Contents of the annual report

    1. Article 46.. . . . . . . . . ....

    2. Article 46a.. . . . . . . . . ....

  14. SECTION 10 Publication

    1. Article 47.. . . . . . . . . ....

    2. Article 48.. . . . . . . . . ....

    3. Article 49.. . . . . . . . . ....

    4. Article 50.. . . . . . . . . ....

    5. Article 50a.. . . . . . . . . ....

  15. SECTION 10A Duty and liability for drawing up and publishing the annual accounts and the annual report

    1. Article 50b.. . . . . . . . . ....

    2. Article 50c.. . . . . . . . . ....

  16. SECTION 11 Auditing

    1. Article 51.. . . . . . . . . ....

    2. Article 51a.. . . . . . . . . ....

  17. SECTION 12 Final provisions

    1. Article 52.. . . . . . . . . ....

    2. Article 53.. . . . . . . . . ....

    3. Article 53a.. . . . . . . . . ....

    4. Article 54.. . . . . . . . . ....

    5. Article 55.. . . . . . . . . ....

    6. Article 56.. . . . . . . . . ....

    7. Article 57.. . . . . . . . . ....

    8. Article 57a.. . . . . . . . . ....

    9. Article 58.. . . . . . . . . ....

    10. Article 59.. . . . . . . . . ....

    11. Article 60.. . . . . . . . . ....

    12. Article 60a.. . . . . . . . . ....

    13. Article 61.. . . . . . . . . ....

    14. Article 61a.. . . . . . . . . ....

    15. Article 62.. . . . . . . . . ....