◷
New version applies from 01/01/2007 — introduced by Directive 2006/46/EC, Council Directive 2006/99/EC.
14 provisions change.
Later versions: 16/07/2009, 10/04/2012, 01/07/2013, 19/07/2013.
Fourth Council Directive 78/660/EEC
31/07/1978 → 29/06/2006: 12 inserted · 1 removed · 52 amended · 60 moved · 12 renamed · 9 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
Recitals
Outside any heading
- amended Article 1
- removed Article 54
Section 1 - General provisions inserted
- amendedmoved Article 2 Section 1 from top level
Section 2 - General provisions concerning the balance sheet and the profit and loss account inserted
Section 3 - Layout of the balance sheet inserted
- amendedmoved Article 8 Section 3 from top level
- amendedmoved Article 9 - Assets Section 3 from top level
- amendedmovedrenamed Article 10 Section 3 from top level was “Article 10 - A. Subscribed capital unpaid”
- inserted Article 10a Section 3
- amendedmoved Article 11 Section 3 from top level
- amendedmoved Article 12 Section 3 from top level
- moved Article 13 Section 3 from top level
- moved Article 14 Section 3 from top level
Section 4 - Special provisions relating to certain balance sheet items inserted
- amendedmoved Article 15 Section 4 from top level
- amendedmoved Article 16 Section 4 from top level
- amendedmoved Article 17 Section 4 from top level
- amendedmoved Article 18 Section 4 from top level
- moved Article 19 Section 4 from top level
- amendedmovedrenamed Article 20 - ▼M10 Section 4 from top level was “Article 20”
- amendedmoved Article 21 Section 4 from top level
Section 5 - Layout of the profit and loss account inserted
- amendedmoved Article 22 Section 5 from top level
- amendedmoved Article 23 Section 5 from top level
- amendedmovedrenamed Article 24 Section 5 from top level was “Article 24 - A. Charges”
- amendedmoved Article 25 Section 5 from top level
- amendedmovedrenamed Article 26 Section 5 from top level was “Article 26 - A. Charges”
- amendedmoved Article 27 Section 5 from top level
Section 6 - Special provisions relating to certain items in the profit and loss account inserted
- moved Article 28 Section 6 from top level
- amendedmoved Article 29 Section 6 from top level
- amendedmoved Article 30 Section 6 from top level
Section 7 - Valuation rules inserted
- amendedmoved Article 31 Section 7 from top level
- moved Article 32 Section 7 from top level
- amendedmoved Article 33 Section 7 from top level
- amendedmovedrenamed Article 34 - 1. Section 7 from top level was “Article 34”
- amendedmovedrenamed Article 35 - 1. Section 7 from top level was “Article 35”
- amendedmoved Article 36 Section 7 from top level
- moved Article 37 Section 7 from top level
- amendedmoved Article 38 Section 7 from top level
- amendedmovedrenamed Article 39 - 1. Section 7 from top level was “Article 39”
- amendedmoved Article 40 Section 7 from top level
- amendedmoved Article 41 Section 7 from top level
- amendedmovedrenamed Article 42 - ▼M10 Section 7 from top level was “Article 42”
Section 7A - Valuation at fair value inserted
- inserted Article 42a Section 7A
- inserted Article 42b Section 7A
- inserted Article 42c Section 7A
- inserted Article 42d Section 7A
- inserted Article 42e Section 7A
- inserted Article 42f Section 7A
Section 8 - Contents of the notes on the accounts inserted
- amendedmoved Article 43 Section 8 from top level
- amendedmovedrenamed Article 44 - ▼M11 Section 8 from top level was “Article 44”
- amendedmoved Article 45 Section 8 from top level
Section 9 - Contents of the annual report inserted
- amendedmovedrenamed Article 46 - ▼M10 Section 9 from top level was “Article 46”
Section 10 - Publication inserted
- amendedmoved Article 47 Section 10 from top level
- amendedmoved Article 48 Section 10 from top level
- amendedmoved Article 49 Section 10 from top level
- amendedmoved Article 50 Section 10 from top level
- inserted Article 50a Section 10
Section 11 - Auditing inserted
- amendedmovedrenamed Article 51 - ▼M10 Section 11 from top level was “Article 51”
- inserted Article 51a Section 11
Section 12 - Final provisions inserted
- amendedmoved Article 52 Section 12 from top level
- amendedmovedrenamed Article 53 - ▼M10————— Section 12 from top level was “Article 53”
- inserted Article 53a Section 12
- amendedmoved Article 55 Section 12 from top level
- amendedmoved Article 56 Section 12 from top level
- amendedmoved Article 57 Section 12 from top level
- inserted Article 57a Section 12
- amendedmoved Article 58 Section 12 from top level
- amendedmoved Article 59 Section 12 from top level
- amendedmoved Article 60 Section 12 from top level
- amendedmoved Article 61 Section 12 from top level
- inserted Article 61a Section 12
- moved Article 62 Section 12 from top level