SECTION 1Conditions for the preparation of consolidated accountsSECTION 2The preparation of consolidated accountsSECTION 3The consolidated annual reportSECTION 3ADuty and liability for drawing up and publishing the consolidated accounts and the consolidated annual reportSECTION 4The auditing of consolidated accountsSECTION 5The publication of consolidated accountsSECTION 6Transitional and final provisions
Seventh Council Directive
of 13 June 1983
based on the Article 54 (3) (g) of the Treaty on consolidated accounts
(83/349/EEC) (repealed)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Repealed by Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance).