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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Council Directive of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC) (repealed)
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- 1983 No. 349
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- Revised 19/07/20130.44 MB
- Revised 01/07/20130.76 MB
- Revised 16/07/20090.15 MB
- Revised 01/01/20070.14 MB
- Revised 05/09/20060.14 MB
- Revised 29/06/20060.17 MB
- Revised 01/05/20040.12 MB
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- Revised 16/11/20010.11 MB
- Revised 01/01/19950.18 MB
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SECTION 1 Conditions for the preparation of consolidated accounts
Article 1.(1) A Member State shall require any undertaking governed by...
Article 3.(1) Without prejudice to Articles 13 and 15, a parent...
Article 4.(1) For the purposes of this Directive, a parent undertaking...
Article 5.(1) A Member State may grant exemption from the obligation...
Article 6.(1) Without prejudice to Articles 4 (2) and 5, a...
Article 7.(1) Notwithstanding Articles 4 (2), 5 and 6, a Member...
Article 9.(1) A Member State may make the exemptions provided for...
Article 10.Articles 7 to 9 shall not affect any Member State's...
Article 11.(1) Without prejudice to Articles 4 (2), 5 and 6,...
Article 12.(1) Without prejudice to Articles 1 to 10, a Member...
Article 13.(1) An undertaking need not be included in consolidated accounts...
Article 15.(1) A Member State may, for the purposes of Article...
SECTION 2 The preparation of consolidated accounts
Article 16.(1) Consolidated accounts shall comprise the consolidated balance sheet, the...
Article 18.The assets and liabilities of undertakings included in a consolidation...
Article 19.(1) The book values of shares in the capital of...
Article 20.(1) A Member State may require or permit the book...
Article 21.The amount attributable to shares in subsidiary undertakings included in...
Article 22.The income and expenditure of undertakings included in a consolidation...
Article 23.The amount of any profit or loss attributable to shares...
Article 24.Consolidated accounts shall be drawn up in accordance with the...
Article 25.(1) The methods of consolidation must be applied consistently from...
Article 26.(1) Consolidated accounts shall show the assets, liabilities, financial positions...
Article 27.(1) Consolidated accounts must be drawn up as at the...
Article 28.If the composition of the undertakings included in a consolidation...
Article 29.(1) Assets and liabilities to be included in consolidated accounts...
Article 30.(1) A separate item as defined in Article 19 (1)...
Article 31.An amount shown as a separate item, as defined in...
Article 32.(1) Where an undertaking included in a consolidation manages another...
Article 33.(1) Where an undertaking included in a consolidation exercises a...
Article 34.In addition to the information required under other provisions of...
Article 35.(1) A Member State may allow the disclosures prescribed in...
SECTION 6 Transitional and final provisions
Article 39.(1) When, for the first time, consolidated accounts are drawn...
Article 40.(1) Until expiry of the deadline imposed for the application...
Article 41.(1) Undertakings which are connected as described in Article 1...
Article 42.The following shall be substituted for Article 56 of Directive...
Article 43.The following shall be substituted for Article 57 of Directive...
Article 44.The following shall be substituted for Article 58 of Directive...
Article 45.The following shall be substituted for Article 59 of Directive...
Article 46.The following shall be substituted for Article 61 of Directive...
Article 47.The Contact Committee set up pursuant to Article 52 of...
Article 49.(1) The Member States shall bring into force the laws,...
Article 50.(1) Five years after the date referred to in Article...
Article 50a.Not later than 1 January 2007 , the Commission shall...
Article 51.This Directive is addressed to the Member States.
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