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Seventh Council Directive of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC) (repealed)

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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

  1. Introductory Text

  2. SECTION 1 Conditions for the preparation of consolidated accounts

    1. Article 1.. . . . . . . . . ....

    2. Article 2.. . . . . . . . . ....

    3. Article 3.. . . . . . . . . ....

    4. Article 4.. . . . . . . . . ....

    5. Article 5.. . . . . . . . . ....

    6. Article 6.. . . . . . . . . ....

    7. Article 7.. . . . . . . . . ....

    8. Article 8.. . . . . . . . . ....

    9. Article 9.. . . . . . . . . ....

    10. Article 10.. . . . . . . . . ....

    11. Article 11.. . . . . . . . . ....

    12. Article 12.. . . . . . . . . ....

    13. Article 13.. . . . . . . . . ....

    14. Article 14.. . . . . . . . . ....

    15. Article 15.. . . . . . . . . ....

  3. SECTION 2 The preparation of consolidated accounts

    1. Article 16.. . . . . . . . . ....

    2. Article 17.. . . . . . . . . ....

    3. Article 18.. . . . . . . . . ....

    4. Article 19.. . . . . . . . . ....

    5. Article 20.. . . . . . . . . ....

    6. Article 21.. . . . . . . . . ....

    7. Article 22.. . . . . . . . . ....

    8. Article 23.. . . . . . . . . ....

    9. Article 24.. . . . . . . . . ....

    10. Article 25.. . . . . . . . . ....

    11. Article 26.. . . . . . . . . ....

    12. Article 27.. . . . . . . . . ....

    13. Article 28.. . . . . . . . . ....

    14. Article 29.. . . . . . . . . ....

    15. Article 30.. . . . . . . . . ....

    16. Article 31.. . . . . . . . . ....

    17. Article 32.. . . . . . . . . ....

    18. Article 33.. . . . . . . . . ....

    19. Article 34.. . . . . . . . . ....

    20. Article 35.. . . . . . . . . ....

  4. SECTION 3 The consolidated annual report

    1. Article 36.. . . . . . . . . ....

  5. SECTION 3A Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report

    1. Article 36a.. . . . . . . . . ....

    2. Article 36b.. . . . . . . . . ....

  6. SECTION 4 The auditing of consolidated accounts

    1. Article 37.. . . . . . . . . ....

  7. SECTION 5 The publication of consolidated accounts

    1. Article 38.. . . . . . . . . ....

    2. Article 38a.. . . . . . . . . ....

  8. SECTION 6 Transitional and final provisions

    1. Article 39.. . . . . . . . . ....

    2. Article 40.. . . . . . . . . ....

    3. Article 41.. . . . . . . . . ....

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

    5. Article 43.. . . . . . . . . ....

    6. Article 44.. . . . . . . . . ....

    7. Article 45.. . . . . . . . . ....

    8. Article 46.. . . . . . . . . ....

    9. Article 47.. . . . . . . . . ....

    10. Article 48.. . . . . . . . . ....

    11. Article 48.. . . . . . . . . ....

    12. Article 49.. . . . . . . . . ....

    13. Article 50.. . . . . . . . . ....

    14. Article 50a.. . . . . . . . . ....

    15. Article 51.. . . . . . . . . ....

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