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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July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC) (repealed)
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- 1978 No. 660
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- Revised 19/07/20130.44 MB
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Article 1.(1) The coordination measures prescribed by this Directive shall apply...
SECTION 2 General provisions concerning the balance sheet and the profit and loss account
SECTION 3 Layout of the balance sheet
Article 8.For the presentation of the balance sheet, the Member States...
Article 9.Assets Subscribed capital unpaid of which there has been called...
Article 10.Subscribed capital unpaid of which there has been called (unless...
Article 10a.Instead of the presentation of balance sheet items in accordance...
Article 11.The Member States may permit companies which on their balance...
Article 12.(1) Where on its balance sheet date, a company exceeds...
Article 13.(1) Where an asset or liability relates to more than...
Article 14.All commitments by way of guarantee of any kind must,...
SECTION 4 Special provisions relating to certain balance sheet items
Article 15.(1) Whether particular assets are to be shown as fixed...
Article 16.Rights to immovables and other similar rights as defined by...
Article 17.For the purposes of this Directive, participating interest shall mean...
Article 18.Expenditure incurred during the financial year but relating to a...
Article 19.Value adjustments shall comprise all adjustments intended to take account...
Article 20.(1) Provisions are intended to cover liabilities the nature of...
Article 21.Income receivable before the balance sheet date but relating to...
SECTION 5 Layout of the profit and loss account
Article 22.For the presentation of the profit and loss account, the...
Article 23.Net turnover. Variation in stocks of finished goods and in...
Article 24.Charges Reduction in stocks of finished goods and in work...
Article 25.Net turnover. Cost of sales (including value adjustments). Gross profit...
Article 26.Charges Cost of sales (including value adjustments). Distribution costs (including...
Article 27.The Member States may permit companies which on their balance...
SECTION 6 Special provisions relating to certain items in the profit and loss account
Article 31.(1) The Member States shall ensure that the items shown...
Article 32.The items shown in the annual accounts shall be valued...
Article 33.(1) The Member States may declare to the Commission that...
Article 34.(1) (a) Where national law authorizes the inclusion of formation...
Article 35.(1) (a) Fixed assets must be valued at purchase price...
Article 36.By way of derogation from Article 35 (1) (c) (cc),...
Article 37.(1) Article 34 shall apply to costs of research and...
Article 38.Tangible fixed assets, raw materials and consumables which are constantly...
Article 39.(1) (a) Current assets must be valued at purchase price...
Article 40.(1) The Member States may permit the purchase price or...
Article 41.(1) Where the amount repayable on account of any debt...
Article 42.Provisions may not exceed in amount the sums which are...
SECTION 7a Valuation at fair value
Article 42a.(1) By way of derogation from Article 32 and subject...
Article 42b.(1) The fair value referred to in Article 42a shall...
Article 42c.(1) Notwithstanding Article 31(1)(c), where a financial instrument is valued...
Article 42d.Where valuation at fair value of financial instruments has been...
Article 42e.By way of derogation from Article 32, Member States may...
Article 42f.Notwithstanding Article 31(1)(c), Member States may permit or require in...
Article 47.(1) The annual accounts, duly approved, and the annual report,...
Article 48.Whenever the annual accounts and the annual report are published...
Article 49.If the annual accounts are not published in full, it...
Article 50.The following must be published together with the annual accounts,...
Article 50a.Annual accounts may be published in the currency in which...
Article 52.(1) A Contact Committee shall be set up under the...
Article 53a.Member States shall not make available the exemptions set out...
Article 55.(1) The Member States shall bring into force the laws,...
Article 56.(1) The obligation to show in annual accounts the items...
Article 57.Notwithstanding the provisions of Directives 68/151/EEC and 77/91/EEC, a Member...
Article 57a.(1) Member States may require the companies referred to in...
Article 58.A Member State need not apply the provisions of this...
Article 59.(1) A Member State may require or permit that participating...
Article 60.Pending subsequent coordination, the Member States may prescribe that investments...
Article 61.A Member State need not apply the provisions of point...
Article 61a.Not later than 1 January 2007 , the Commission shall...
Article 62.This Directive is addressed to the Member States.
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