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Council Directive of 13 June 1983 based on the Article 54 (3) (g) of the Treaty on consolidated accounts (83/349/EEC) (repealed) (c. 349)

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. . . . . . . . . . ....