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Directive 2013/34/EU of the European Parliament and of the CouncilShow full title

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)

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Changes over time for: Directive 2013/34/EU of the European Parliament and of the Council (Annexes only)

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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.

ANNEX IU.K. TYPES OF UNDERTAKING REFERRED TO IN POINT (A) OF ARTICLE 1(1)

  • Belgium:

    la société anonyme/de naamloze vennootschap, la société en commandite par actions/de commanditaire vennootschap op aandelen, la société privée à responsabilité limitée/de besloten vennootschap met beperkte aansprakelijkheid, la société coopérative à responsabilité limitée/de coöperatieve vennootschap met beperkte aansprakelijkheid;

  • Bulgaria:

    акционерно дружество, дружество с ограничена отговорност, командитно дружество с акции;

  • the Czech Republic:

    společnost s ručením omezeným, akciová společnost;

  • Denmark:

    aktieselskaber, kommanditaktieselskaber, anpartsselskaber;

  • Germany:

    die Aktiengesellschaft, die Kommanditgesellschaft auf Aktien, die Gesellschaft mit beschränkter Haftung;

  • Estonia:

    aktsiaselts, osaühing;

  • Ireland:

    public companies limited by shares or by guarantee, private companies limited by shares or by guarantee;

  • Greece:

    η ανώνυμη εταιρία, η εταιρία περιορισμένης ευθύνης, η ετερόρρυθμη κατά μετοχές εταιρία;

  • Spain:

    la sociedad anónima, la sociedad comanditaria por acciones, la sociedad de responsabilidad limitada;

  • France:

    la société anonyme, la société en commandite par actions, la société à responsabilité limitée, la société par actions simplifiée;

  • [F1In Croatia:

    dioničko društvo, društvo s ograničenom odgovornošću;]

  • Italy:

    la società per azioni, la società in accomandita per azioni, la società a responsabilità limitata;

  • Cyprus:

    Δημόσιες εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση, ιδιωτικές εταιρείες περιορισμένης ευθύνης με μετοχές ή με εγγύηση;

  • Latvia:

    akciju sabiedrība, sabiedrība ar ierobežotu atbildību;

  • Lithuania:

    akcinės bendrovės, uždarosios akcinės bendrovės;

  • Luxembourg:

    la société anonyme, la société en commandite par actions, la société à responsabilité limitée;

  • Hungary:

    részvénytársaság, korlátolt felelősségű társaság;

  • Malta:

    kumpanija pubblika —public limited liability company, kumpannija privata —private limited liability company,

    soċjeta in akkomandita bil-kapital maqsum f'azzjonijiet —partnership en commandite with the capital divided into shares;

  • the Netherlands:

    de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;

  • Austria:

    die Aktiengesellschaft, die Gesellschaft mit beschränkter Haftung;

  • Poland:

    spółka akcyjna, spółka z ograniczoną odpowiedzialnością, spółka komandytowo-akcyjna;

  • Portugal:

    a sociedade anónima, de responsabilidade limitada, a sociedade em comandita por ações, a sociedade por quotas de responsabilidade limitada;

  • Romania:

    societate pe acțiuni, societate cu răspundere limitată, societate în comandită pe acțiuni.

  • Slovenia:

    delniška družba, družba z omejeno odgovornostjo, komanditna delniška družba;

  • Slovakia:

    akciová spoločnosť, spoločnosť s ručením obmedzeným;

  • Finland:

    yksityinen osakeyhtiö/privat aktiebolag, julkinen osakeyhtiö/publikt aktiebolag;

  • Sweden:

    aktiebolag;

  • the United Kingdom:

    public companies limited by shares or by guarantee, private companies limited by shares or by guarantee

ANNEX IIU.K. TYPES OF UNDERTAKING REFERRED TO IN POINT (b) OF ARTICLE 1(1)

  • Belgium

    la société en nom collectif/de vennootschap onder firma, la société en commandite simple/de gewone commanditaire vennootschap, la société coopérative à responsabilité illimitée/de coöperatieve vennootschap met onbeperkte aansprakelijkheid;

  • Bulgaria:

    събирателно дружество, командитно дружество;

  • the Czech Republic:

    veřejná obchodní společnost, komanditní společnost;

  • Denmark:

    interessentskaber, kommanditselskaber;

  • Germany:

    die offene Handelsgesellschaft, die Kommanditgesellschaft;

  • Estonia:

    täisühing, usaldusühing;

  • Ireland:

    partnerships, limited partnerships, unlimited companies;

  • Greece:

    η ομόρρυθμος εταιρία, η ετερόρρυθμος εταιρία;

  • Spain:

    sociedad colectiva, sociedad en comandita simple;

  • France:

    la société en nom collectif, la société en commandite simple;

  • [F1In Croatia:

    javno trgovačko društvo, komanditno društvo, gospodarsko interesno udruženje;]

  • Italy:

    la società in nome collettivo, la società in accomandita semplice;

  • Cyprus:

    Ομόρρυθμες και ετερόρρυθμες εταιρείες (συνεταιρισμοί);

  • Latvia:

    pilnsabiedrība, komandītsabiedrība;

  • Lithuania:

    tikrosios ūkinės bendrijos, komanditinės ūkinės bendrijos;

  • Luxembourg:

    la société en nom collectif, la société en commandite simple;

  • Hungary:

    közkereseti társaság, betéti társaság, közös vállalat, egyesülés, egyéni cég;

  • Malta:

    soċjeta f'isem kollettiv jew soċjeta in akkomandita, bil-kapital li mhux maqsum f'azzjonijiet meta s-soċji kollha li għandhom responsabbilita' llimitata huma soċjetajiet in akkomandita bil-kapital maqsum f'azzjonijiet — partnership en nom collectif or partnership en commandite with capital that is not divided into shares, when all the partners with unlimited liability are partnership en commandite with the capital divided into shares;

  • the Netherlands:

    de vennootschap onder firma, de commanditaire vennootschap;

  • Austria:

    die offene Gesellschaft, die Kommanditgesellschaft;

  • Poland:

    spółka jawna, spółka komandytowa;

  • Portugal:

    sociedade em nome colectivo, sociedade em comandita simples;

  • Romania:

    societate în nume colectiv, societate în comandită simplă;

  • Slovenia:

    družba z neomejeno odgovornostjo, komanditna družba;

  • Slovakia:

    verejná obchodná spoločnosť, komanditná spoločnosť;

  • Finland:

    avoin yhtiö/ öppet bolag, kommandiittiyhtiö/kommanditbolag;

  • Sweden:

    handelsbolag, kommanditbolag;

  • the United Kingdom:

    partnerships, limited partnerships, unlimited companies.

ANNEX IIIU.K. HORIZONTAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10

Assets U.K.

A.Subscribed capital unpaidU.K.

of which there has been called

(unless national law provides that called-up capital is to be shown under ‘Capital and reserves’, in which case the part of the capital called but not yet paid shall appear as an asset either under A or under D (II) (5)).

B.Formation expensesU.K.

as defined by national law, and in so far as national law permits their being shown as an asset. National law may also provide for formation expenses to be shown as the first item under ‘Intangible assets’.

C.Fixed assetsU.K.

I.Intangible assetsU.K.
1.Costs of development, in so far as national law permits their being shown as assets.U.K.
2.Concessions, patents, licences, trade marks and similar rights and assets, if they were:U.K.
(a)

acquired for valuable consideration and need not be shown under C (I) (3); or

(b)

created by the undertaking itself, in so far as national law permits their being shown as assets.

3.Goodwill, to the extent that it was acquired for valuable consideration.U.K.
4.Payments on account.U.K.
II.Tangible assetsU.K.
1.Land and buildings.U.K.
2.Plant and machinery.U.K.
3.Other fixtures and fittings, tools and equipment.U.K.
4.Payments on account and tangible assets in the course of construction.U.K.
III.Financial assetsU.K.
1.Shares in affiliated undertakings.U.K.
2.Loans to affiliated undertakings.U.K.
3.Participating interests.U.K.
4.Loans to undertakings with which the undertaking is linked by virtue of participating interests.U.K.
5.Investments held as fixed assets.U.K.
6.Other loans.U.K.

D.Current assetsU.K.

I.StocksU.K.
1.Raw materials and consumables.U.K.
2.Work in progress.U.K.
3.Finished goods and goods for resale.U.K.
4.Payments on account.U.K.
II.DebtorsU.K.

(Amounts becoming due and payable after more than one year shall be shown separately for each item.)

1.Trade debtors.U.K.
2.Amounts owed by affiliated undertakings.U.K.
3.Amounts owed by undertakings with which the undertaking is linked by virtue of participating interests.U.K.
4.Other debtors.U.K.
5.Subscribed capital called but not paid (unless national law provides that called-up capital is to be shown as an asset under A).U.K.
6.Prepayments and accrued income (unless national law provides that such items are to be shown as assets under E).U.K.
III.InvestmentsU.K.
1.Shares in affiliated undertakings.U.K.
2.Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value), to the extent that national law permits their being shown in the balance sheet.U.K.
3.Other investments.U.K.
IV.Cash at bank and in handU.K.

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

E.Prepayments and accrued incomeU.K.

(Unless national law provides that such items are to be shown as assets under D (II) (6).)

Capital, reserves and liabilities U.K.

A.Capital and reservesU.K.

I.Subscribed capitalU.K.

(Unless national law provides that called-up capital is to be shown under this item, in which case the amounts of subscribed capital and paid-up capital shall be shown separately.)

II.Share premium accountU.K.

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

III.Revaluation reserveU.K.

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

IV.ReservesU.K.
1.Legal reserve, in so far as national law requires such a reserve.U.K.
2.Reserve for own shares, in so far as national law requires such a reserve, without prejudice to point (b) of Article 24(1) of Directive 2012/30/EU.U.K.
3.Reserves provided for by the articles of association.U.K.
4.Other reserves, including the fair value reserve.U.K.
V.Profit or loss brought forwardU.K.

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

VI.Profit or loss for the financial yearU.K.

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

B.ProvisionsU.K.

1.Provisions for pensions and similar obligations.U.K.
2.Provisions for taxation.U.K.
3.Other provisions.U.K.

C.CreditorsU.K.

(Amounts becoming due and payable within one year and amounts becoming due and payable after more than one year shall be shown separately for each item and for the aggregate of those items.)

1.Debenture loans, showing convertible loans separately.U.K.
2.Amounts owed to credit institutions.U.K.
3.Payments received on account of orders, in so far as they are not shown separately as deductions from stocks.U.K.
4.Trade creditors.U.K.
5.Bills of exchange payable.U.K.
6.Amounts owed to affiliated undertakings.U.K.
7.Amounts owed to undertakings with which the undertaking is linked by virtue of participating interests.U.K.
8.Other creditors, including tax and social security authorities.U.K.
9.Accruals and deferred income (unless national law provides that such items are to be shown under D).U.K.

D.Accruals and deferred incomeU.K.

(Unless national law provides that such items are to be shown under C (9) under ‘Creditors’.)

ANNEX IVU.K. VERTICAL LAYOUT OF THE BALANCE SHEET PROVIDED FOR IN ARTICLE 10

A.Subscribed capital unpaidU.K.

of which there has been called

(unless national law provides that called-up capital is to be shown under L, in which case the part of the capital called but not yet paid must appear either under A or under D (II) (5).)

B.Formation expensesU.K.

as defined by national law, and in so far as national law permits their being shown as an asset. National law may also provide for formation expenses to be shown as the first item under ‘Intangible assets’.

C.Fixed assetsU.K.

I.Intangible assetsU.K.

1.Costs of development, in so far as national law permits their being shown as assets.U.K.
2.Concessions, patents, licences, trade marks and similar rights and assets, if they were:U.K.
(a)

acquired for valuable consideration and need not be shown under C (I) (3); or

(b)

created by the undertaking itself, in so far as national law permits their being shown as assets.

3.Goodwill, to the extent that it was acquired for valuable consideration.U.K.
4.Payments on account.U.K.

II.Tangible assetsU.K.

1.Land and buildings.U.K.
2.Plant and machinery.U.K.
3.Other fixtures and fittings, tools and equipment.U.K.
4.Payments on account and tangible assets in the course of construction.U.K.

III.Financial assetsU.K.

1.Shares in affiliated undertakings.U.K.
2.Loans to affiliated undertakings.U.K.
3.Participating interests.U.K.
4.Loans to undertakings with which the undertaking is linked by virtue of participating interests.U.K.
5.Investments held as fixed assets.U.K.
6.Other loans.U.K.

D.Current assetsU.K.

I.StocksU.K.

1.Raw materials and consumables.U.K.
2.Work in progress.U.K.
3.Finished goods and goods for resale.U.K.
4.Payments on account.U.K.

II.DebtorsU.K.

(Amounts becoming due and payable after more than one year must be shown separately for each item.)

1.Trade debtors.U.K.
2.Amounts owed by affiliated undertakings.U.K.
3.Amounts owed by undertakings with which the company is linked by virtue of participating interests.U.K.
4.Other debtors.U.K.
5.Subscribed capital called but not paid (unless national law provides that called-up capital is to be shown as an asset under A).U.K.
6.Prepayments and accrued income (unless national law provides that such items are to be shown as assets under E).U.K.

III.InvestmentsU.K.

1.Shares in affiliated undertakings.U.K.
2.Own shares (with an indication of their nominal value or, in the absence of a nominal value, their accounting par value), to the extent that national law permits their being shown in the balance sheet.U.K.
3.Other investments.U.K.

IV.Cash at bank and in handU.K.

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

E.Prepayments and accrued incomeU.K.

(Unless national law provides that such items are to be shown under D (II) (6).)

F.Creditors: amounts becoming due and payable within one yearU.K.

1.Debenture loans, showing convertible loans separately.U.K.

2.Amounts owed to credit institutions.U.K.

3.Payments received on account of orders, in so far as they are not shown separately as deductions from stocks.U.K.

4.Trade creditors.U.K.

5.Bills of exchange payable.U.K.

6.Amounts owed to affiliated undertakings.U.K.

7.Amounts owed to undertakings with which the company is linked by virtue of participating interests.U.K.

8.Other creditors, including tax and social security authorities.U.K.

9.Accruals and deferred income (unless national law provides that such items are to be shown under K).U.K.

G.Net current assets/liabilitiesU.K.

(Taking into account prepayments and accrued income when shown under E and accruals and deferred income when shown under K.)

H.Total assets less current liabilitiesU.K.

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

I.Creditors: amounts becoming due and payable after more than one yearU.K.

1.Debenture loans, showing convertible loans separately.U.K.

2.Amounts owed to credit institutions.U.K.

3.Payments received on account of orders, in so far as they are not shown separately as deductions from stocks.U.K.

4.Trade creditors.U.K.

5.Bills of exchange payable.U.K.

6.Amounts owed to affiliated undertakings.U.K.

7.Amounts owed to undertakings with which the company is linked by virtue of participating interests.U.K.

8.Other creditors, including tax and social security authorities.U.K.

9.Accruals and deferred income (unless national law provides that such items are to be shown under K).U.K.

J.ProvisionsU.K.

1.Provisions for pensions and similar obligations.U.K.

2.Provisions for taxation.U.K.

3.Other provisions.U.K.

K.Accruals and deferred incomeU.K.

(Unless national law provides that such items are to be shown under F (9) or I (9) or both.)

L.Capital and reservesU.K.

I.Subscribed capitalU.K.

(Unless national law provides that called-up capital is to be shown under this item, in which case the amounts of subscribed capital and paid-up capital must be shown separately.)

II.Share premium accountU.K.

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

III.Revaluation reserveU.K.

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

IV.ReservesU.K.

1.Legal reserve, in so far as national law requires such a reserve.U.K.
2.Reserve for own shares, in so far as national law requires such a reserve, without prejudice to point (b) of Article 24(1) of Directive 2012/30/EU.U.K.
3.Reserves provided for by the articles of association.U.K.
4.Other reserves, including the fair value reserve.U.K.

V.Profit or loss brought forwardU.K.

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

VI.Profit or loss for the financial yearU.K.

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

ANNEX VU.K. LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY NATURE OF EXPENSE, PROVIDED FOR IN ARTICLE 13

1.Net turnover.U.K.

2.Variation in stocks of finished goods and in work in progress.U.K.

3.Work performed by the undertaking for its own purposes and capitalised.U.K.

4.Other operating income.U.K.

5.

(a)

Raw materials and consumables.

(b)

Other external expenses.

6.Staff costs:U.K.

(a)

wages and salaries;

(b)

social security costs, with a separate indication of those relating to pensions.

7.

(a)

Value adjustments in respect of formation expenses and of tangible and intangible fixed assets.

(b)

Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.

8.Other operating expenses.U.K.

9.Income from participating interests, with a separate indication of that derived from affiliated undertakings.U.K.

10.Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.U.K.

11.Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.U.K.

12.Value adjustments in respect of financial assets and of investments held as current assets.U.K.

13.Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakings.U.K.

14.Tax on profit or loss.U.K.

15.Profit or loss after taxation.U.K.

16.Other taxes not shown under items 1 to 15.U.K.

17.Profit or loss for the financial year.U.K.

ANNEX VIU.K. LAYOUT OF THE PROFIT AND LOSS ACCOUNT – BY FUNCTION OF EXPENSE, PROVIDED FOR IN ARTICLE 13

1.Net turnover.U.K.

2.Cost of sales (including value adjustments).U.K.

3.Gross profit or loss.U.K.

4.Distribution costs (including value adjustments).U.K.

5.Administrative expenses (including value adjustments).U.K.

6.Other operating income.U.K.

7.Income from participating interests, with a separate indication of that derived from affiliated undertakings.U.K.

8.Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.U.K.

9.Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.U.K.

10.Value adjustments in respect of financial assets and of investments held as current assets.U.K.

11.Interest payable and similar expenses, with a separate indication of amounts payable to affiliated undertakings.U.K.

12.Tax on profit or loss.U.K.

13.Profit or loss after taxation.U.K.

14.Other taxes not shown under items 1 to 13.U.K.

15.Profit or loss for the financial year.U.K.

ANNEX VIIU.K.

Correlation table

Directive 78/660/EECDirective 83/349/EECThis Directive
Article 1(1), first subparagraph, introductory wordingArticle 1(1), point (a)
Article 1(1), first subparagraph, first to twenty seventh indentsAnnex I
Article 1(1), second subparagraphArticle 1(1), point (b)
Article 1(1), second subparagraph, points (a) to (aa)Annex II
Article 1(1), third subparagraph
Article 1(2)
Article 2(1)Article 4(1)
Article 2(2)Article 4(2)
Article 2(3)Article 4(3)
Article 2(4)Article 4(3)
Article 2(5)Article 4(4)
Article 2(6)Article 4(5)
Article 3Article 9(1)
Article 4(1)Article 9(2)
Article 4(2)Article 9(3)
Article 4(3)Article 9(3)
Article 4(4)Article 9(5)
Article 4(5)
Article 4(6)

Article 6(1), point (h) and

Article 6(3)

Article 5(1)
Article 5(2)Article 2, point (14)
Article 5(3)Article 2, point (15)
Article 6Article 9(6)
Article 7Article 6(1), point (g)
Article 8Article 10
Article 9(A)Annex III (A)
Article 9(B)Annex III (B)
Article 9(C)Annex III (C)
Article 9(D)Annex III (D)
Article 9(E)Annex III (E)
Article 9(F)

Liabilities

Article 9(A)

Capital, reserves and liabilities

Annex III (A)

Article 9(B)Annex III (B)
Article 9(C)Annex III (C)
Article 9(D)Annex III (D)
Article 9(E)
Article 10Annex IV
Article 10aArticle 11
Article 11, first subparagraphArticle 3(2) and Article 14(1)
Article 11, second subparagraph
Article 11, third subparagraphArticle 3(9), first subparagraph
Article 12(1)Article 3(10)
Article 12(2)Article 3(9), second subparagraph
Article 12(3)Article 3(11)
Article 13(1)Article 12(1)
Article 13(2)Article 12(2)
Article 14Article 16(1), point (d)
Article 15(1)Article 12(3)
Article 15(2)Article 2, point (4)
Article 15(3), point (a)Article 17(1), point (a)
Article 15(3), point (b)
Article 15(3), point (c)Article 17(1), point (a)(i)
Article 15(4)
Article 16Article 12(4)
Article 17Article 2, point (2)
Article 18
Article 19Article 2, point (8)
Article 20(1)Article 12(12), first subparagraph
Article 20(2)Article 12(12), second subparagraph
Article 20(3)Article 12(12), third subparagraph
Article 21
Article 22, first subparagraphArticle 13(1)
Article 22, second subparagraphArticle 13(2)
Article 23, items 1 to 15Annex V, items 1 to 15
Article 23, items16 to 19
Article 23, items 20 and 21Annex V, items 16 and 17
Article 24
Article 25, items 1 to 13Annex VI, items 1 to 13
Article 25, items 14 to 17
Article 25, items 18 and 19Annex VI, items 14 and 15
Article 26
Article 27, first subparagraph, introductory wordingArticle 3(3)
Article 27, first subparagraph, points (a) and (c)Article 14(2), points (a) and (b)
Article 27, first subparagraph, points (b) and (d)
Article 27, second subparagraphArticle 3(9) first subparagraph
Article 28Article 2, point (5)
Article 29
Article 30
Article 31(1)Article 6(1), introductory wording and points (a) to (f)
Article 31(1a)Article 6(5)
Article 31(2)Article 4(4)
Article 32Article 6(1), point (i)
Article 33(1), introductory wordingArticle 7(1)
Article 33(1), points (a) and (b) and the second and third subparagraphs
Article 33(1), point (c)Article 7(1)
Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d)Article 7(2)
Article 33(2), point (a), second subparagraphArticle 16(1), point (b)
Article 33(3)Article 7(3)
Article 33(4)Article 16(1), point (b)(ii)
Article 33(5)
Article 34Article 12(11), fourth subparagraph
Article 35(1), point (a)Article 6(1), point (i)
Article 35(1), point (b)Article 12(5)
Article 35(1), point (c)Article 12(6)
Article 35(1), point (d)Article 17(1), point (b)
Article 35(2)Article 2, point (6)
Article 35(3)Article 2, point (7)
Article 35(4)Article 12(8) and Article 17(1), point (a)(vi)
Article 36
Article 37(1)Article 12(11) first, third and fifth subparagraphs
Article 37(2)Article 12(11), first and second subparagraphs
Article 38
Article 39(1), point (a)Article 6(1), point (i)
Article 39(1), point (b)Article 12(7), first subparagraph
Article 39(1), point (c)
Article 39(1), point (d)Article 12(7), second subparagraph
Article 39(1), point (e)Article 17(1), point (b)
Article 39(2)Article 2, point (6)
Article 40(1)Article 12(9)
Article 40(2)
Article 41Article 12(10)
Article 42, first subparagraphArticle 12(12), third subparagraph
Article 42, second subparagraph
Article 42a(1)Article 8(1), point (a)
Article 42a(2)Article 8(2)
Article 42a(3)Article 8(3)
Article 42a(4)Article 8(4)
Article 42a(5)Article 8(5)
Article 42a(5a)Article 8(6)
Article 42bArticle 8(7)
Article 42cArticle 8(8)
Article 42dArticle 16(1), point (c)
Article 42eArticle 8(1), point (b)
Article 42fArticle 8(9)
Article 43(1), introductory wordingArticle 16(1), introductory wording
Article 43(1), point (1)Article 16(1), point (a)
Article 43(1), point (2), first subparagraphArticle 17(1), point (g), first subparagraph
Article 43(1), point (2), second subparagraphArticle 17(1), point (k)
Article 43(1), point (3)Article 17(1), point (h)
Article 43(1), point (4)Article 17(1), point (i)
Article 43(1), point (5)Article 17(1), point (j)
Article 43(1), point (6)Article 16(1), point (g)
Article 43(1), point (7)Article 16(1), point (d)
Article 43(1), point (7a)Article 17(1), point (p)
Article 43(1), point (7b)Article 2, point (3) and Article 17(1), point (r)
Article 43(1), point (8)Article 18(1), point (a)
Article 43(1), point (9)Article 17(1), point (e)
Article 43(1), point (10)
Article 43(1), point (11)Article 17(1), point (f)
Article 43(1), point (12)Article 17(1), point (d), first subparagraph
Article 43(1), point (13)Article 16(1), point (e)
Article 43(1), point (14)(a)Article 17(1), point (c)(i)
Article 43(1), point (14)(b)Article 17(1), point (c)(ii)
Article 43(1), point (15)

Article 18(1), point (b) and

Article 18(3)

Article 43(2)
Article 43(3)Article 17(1), point (d), second subparagraph
Article 44
Article 45(1)

Article 17(1), point (g), second subparagraph

Article 28(3)

Article 45(2)Article 18(2)
Article 46Article 19
Article 46aArticle 20
Article 47(1) and (1a)Article 30(1) and (2)
Article 47(2)Article 31(1)
Article 47(3)Article 31(2)
Article 48Article 32(1)
Article 49Article 32(2)
Article 50Article 17(1), point (o)
Article 50a
Article 50bArticle 33(1), point (a)
Article 50cArticle 33(2)
Article 51(1)Article 34(1)
Article 51(2)
Article 51(3)
Article 51aArticle 35
Article 52
Article 53(2)Article 3(13)
Article 53aArticle 40
Article 55
Article 56(1)
Article 56(2)Article 17(1), points (l), (m) and (n)
Article 57Article 37
Article 57aArticle 38
Article 58Article 39
Article 59(1)Article 9(7), point (a)
Article 59(2) to (6), point (a)Article 9(7), point (a) and Article 27
Article 59(6), points (b) and (c)Article 9(7), points (b) and (c)
Article 59(7) and (8)Article 9(7), point (a) and Article 27
Article 59(9)Article 27(9)
Article 60
Article 60aArticle 51
Article 61Article 17(2)
Article 61a
Article 62Article 55
Article 1(1)Article 22(1)
Article 1(2)Article 22(2)
Article 2(1), (2) and (3)Article 22(3), (4) and (5)
Article 3(1)Article 22(6)
Article 3(2)Article 2, point (10)
Article 4(1)Article 21
Article 4(2)
Article 5
Article 6(1)Article 23(2)
Article 6(2)Article 3(8)
Article 6(3)Article 3(9), second subparagraph, Article 3(10) and (11)
Article 6(4)Article 23(2)
Article 7(1)Article 23(3)
Article 7(2)Article 23(4)
Article 7(3)Article 23(3), introductory wording
Article 8Article 23(5)
Article 9(1)Article 23(6)
Article 9(2)
Article 10Article 23(7)
Article 11Article 23(8)
Article 12(1)Article 22(7)
Article 12(2)Article 22(8)
Article 12(3)Article 22(9)
Article 13(1) and (2)

Article 2, point (16) and

Article 6(1), point (j)

Article 13(2a)Article 23(10)
Article 13(3)Article 23(9)
Article 15
Article 16Article 4
Article 17(1)Article 24(1)
Article 17(2)
Article 18Article 24(2)
Article 19Article 24(3), points (a) to (e)
Article 20
Article 21Article 24(4)
Article 22Article 24(5)
Article 23Article 24(6)
Article 24
Article 25(1)Article 6(1), point (b)
Article 25(2)Article 4(4)
Article 26(1)Article 24(7)
Article 26(2)
Article 26(3)Article 6(1), point (j)
Article 27Article 24(8)
Article 28Article 24(9)
Article 29(1)Article 24(10)
Article 29(2)Article 24(11)
Article 29(3)Article 24(12)
Article 29(4)Article 24(13)
Article 29(5)Article 24(14)
Article 30(1)Article 24(3), point (c)
Article 30(2)
Article 31Article 24(3), point (f)
Article 32(1) and (2)Article 26
Article 32(3)
Article 33Article 27
Article 34, introductory wording and Article 34(1), first sentence

Article 16(1), point (a) and

Article 28(1)

Article 34(1), second sentence
Article 34(2)Article 28(2), point (a)
Article 34(3), point (a)Article 28(2), point (b)
Article 34(3), point (b)
Article 34(4)Article 28(2), point (c)
Article 34(5)Article 28(2), point (d)
Article 34(6)

Article 16(1), point (g) and

Article 28(1)

Article 34(7)

Article 16(1), point (d) and

Article 28(1)

Article 34(7a)Article 17(1), point (p)
Article 34(7b)Article 17(1), point (r)
Article 34(8)Article 18(1), point (a)
Article 34(9), point (a)Article 17(1), point (e)
Article 34(9), point (b)Article 28(1), point (b)
Article 34(10)
Article 34(11)

Article 17(1), point (f) and

Article 28(1)

Article 34(12) and (13)Article 28(1), point (c)
Article 34(14)

Article 16(1), point (c) and

Article 28(1)

Article 17(1), point (c)

Article 17(1), point (c) and

Article 28(1)

Article 34(16)

Article 18(1), point (b) and

Article 28(1)

Article 35(1)Article 28(3)
Article 35(2)
Article 36(1)

Article 19(1) and

Article 29(1)

Article 36(2), point (a)
Article 36(2), points (b) and (c)Article 19(2), points (b) and (c)
Article 36(2), point (d)Article 29(2), point (a)
Article 36(2), point (e)

Article 19(2), point (e) and

Article 29(1)

Article 36(2), point (f)Article 29(2), point (b)
Article 36(3)Article 29(3)
Articles 36aArticle 33(1), point (b)
Articles 36bArticle 33(2)
Article 37(1)Article 34(1) and (2)
Article 37(2)Article 35
Article 37(4)Article 35
Article 38(1)

Article 30(1), first subparagraph and

Article 30(3), first subparagraph

Article 38(2)Article 30(1), second subparagraph
Article 38(3)
Article 38(4)Article 30(3), second subparagraph
Article 38(5) and (6)
Article 38(7)Article 40
Article 38a
Article 39
Article 40
Article 41(1)Article 2, point (12)
Article 41(1a)Article 2, point (3)
Article 41(2) to (5)
Article 42
Article 43
Article 44
Article 45
Article 46
Article 47
Article 48Article 51
Article 49
Article 50
Article 50a
Article 51Article 55

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