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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July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC) (repealed)

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

  3. Article 1a.. . . . . . . . . ....

  4. SECTION 1 General provisions

    1. Article 2.. . . . . . . . . ....

  5. SECTION 2 General provisions concerning the balance sheet and the profit and loss account

    1. Article 3.. . . . . . . . . ....

    2. Article 4.. . . . . . . . . ....

    3. Article 5.. . . . . . . . . ....

    4. Article 6.. . . . . . . . . ....

    5. Article 7.. . . . . . . . . ....

  6. SECTION 3 Layout of the balance sheet

    1. Article 8.. . . . . . . . . ....

    2. Article 9.. . . . . . . . . ....

    3. Article 10.. . . . . . . . . ....

    4. Article 10a.. . . . . . . . . ....

    5. Article 11.. . . . . . . . . ....

    6. Article 12.. . . . . . . . . ....

    7. Article 13.. . . . . . . . . ....

    8. Article 14.. . . . . . . . . ....

  7. SECTION 4 Special provisions relating to certain balance sheet items

    1. Article 15.. . . . . . . . . ....

    2. Article 16.. . . . . . . . . ....

    3. Article 17.. . . . . . . . . ....

    4. Article 18.. . . . . . . . . ....

    5. Article 19.. . . . . . . . . ....

    6. Article 20.. . . . . . . . . ....

    7. Article 21.. . . . . . . . . ....

  8. SECTION 5 Layout of the profit and loss account

    1. Article 22.. . . . . . . . . ....

    2. Article 23.. . . . . . . . . ....

    3. Article 24.. . . . . . . . . ....

    4. Article 25.. . . . . . . . . ....

    5. Article 26.. . . . . . . . . ....

    6. Article 27.. . . . . . . . . ....

  9. SECTION 6 Special provisions relating to certain items in the profit and loss account

    1. Article 28.. . . . . . . . . ....

    2. Article 29.. . . . . . . . . ....

    3. Article 30.. . . . . . . . . ....

  10. SECTION 7 Valuation rules

    1. Article 31.. . . . . . . . . ....

    2. Article 32.. . . . . . . . . ....

    3. Article 33.. . . . . . . . . ....

    4. Article 34.. . . . . . . . . ....

    5. Article 35.. . . . . . . . . ....

    6. Article 36.. . . . . . . . . ....

    7. Article 37.. . . . . . . . . ....

    8. Article 38.. . . . . . . . . ....

    9. Article 39.. . . . . . . . . ....

    10. Article 40.. . . . . . . . . ....

    11. Article 41.. . . . . . . . . ....

    12. Article 42.. . . . . . . . . ....

  11. SECTION 7a Valuation at fair value

    1. Article 42a.. . . . . . . . . ....

    2. Article 42b.. . . . . . . . . ....

    3. Article 42c.. . . . . . . . . ....

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

    5. Article 42e.. . . . . . . . . ....

    6. Article 42f.. . . . . . . . . ....

  12. SECTION 8 Contents of the notes on the accounts

    1. Article 43.. . . . . . . . . ....

    2. Article 44.. . . . . . . . . ....

    3. Article 45.. . . . . . . . . ....

  13. SECTION 9 Contents of the annual report

    1. Article 46.. . . . . . . . . ....

    2. Article 46a.. . . . . . . . . ....

  14. SECTION 10 Publication

    1. Article 47.. . . . . . . . . ....

    2. Article 48.. . . . . . . . . ....

    3. Article 49.. . . . . . . . . ....

    4. Article 50.. . . . . . . . . ....

    5. Article 50a.. . . . . . . . . ....

  15. SECTION 10A Duty and liability for drawing up and publishing the annual accounts and the annual report

    1. Article 50b.. . . . . . . . . ....

    2. Article 50c.. . . . . . . . . ....

  16. SECTION 11 Auditing

    1. Article 51.. . . . . . . . . ....

    2. Article 51a.. . . . . . . . . ....

  17. SECTION 12 Final provisions

    1. Article 52.. . . . . . . . . ....

    2. Article 53.. . . . . . . . . ....

    3. Article 53a.. . . . . . . . . ....

    4. Article 54.. . . . . . . . . ....

    5. Article 55.. . . . . . . . . ....

    6. Article 56.. . . . . . . . . ....

    7. Article 57.. . . . . . . . . ....

    8. Article 57a.. . . . . . . . . ....

    9. Article 58.. . . . . . . . . ....

    10. Article 59.. . . . . . . . . ....

    11. Article 60.. . . . . . . . . ....

    12. Article 60a.. . . . . . . . . ....

    13. Article 61.. . . . . . . . . ....

    14. Article 61a.. . . . . . . . . ....

    15. Article 62.. . . . . . . . . ....

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