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New version applies from 16/07/2009 — introduced by Directive 2009/49/EC. 1 provision changes. Later versions: 10/04/2012, 01/07/2013, 19/07/2013.

View as of 16/07/2009 What changes

Fourth Council Directive 78/660/EEC

29/06/2006 → 01/01/2007: 4 inserted · 0 removed · 10 amended · 0 moved · 0 renamed · 73 unchanged

Position-only shifts inside the same heading are not changes. Amended = the printed text changed.

Preamble

Preamble · 1 unchanged

Preamble

Recitals

Recitals · 9 unchanged

Recital · Recital · Recital · Recital · Recital · Recital · Recital · Recital · Recital

Outside any heading

amended Article 1

Section 1 - General provisions

amended Article 2 Section 1

Section 2 - General provisions concerning the balance sheet and the profit and loss account

Section 2 · 5 unchanged

Article 3 · Article 4 · Article 5 · Article 6 · Article 7

Section 3 - Layout of the balance sheet

amended Article 11 Section 3

Section 3 · 7 unchanged

Article 8 · Article 9 · Article 10 · Article 10a · Article 12 · Article 13 · Article 14

Section 4 - Special provisions relating to certain balance sheet items

Section 4 · 7 unchanged

Article 15 · Article 16 · Article 17 · Article 18 · Article 19 · Article 20 · Article 21

Section 5 - Layout of the profit and loss account

amended Article 27 Section 5

Section 5 · 5 unchanged

Article 22 · Article 23 · Article 24 · Article 25 · Article 26

Section 6 - Special provisions relating to certain items in the profit and loss account

Section 6 · 3 unchanged

Article 28 · Article 29 · Article 30

Section 7 - Valuation rules

Section 7 · 12 unchanged

Article 31 · Article 32 · Article 33 · Article 34 · Article 35 · Article 36 · Article 37 · Article 38 · Article 39 · Article 40 · Article 41 · Article 42

Section 7A - Valuation at fair value

amended Article 42a Section 7A

Section 7A · 5 unchanged

Article 42b · Article 42c · Article 42d · Article 42e · Article 42f

Section 8 - Contents of the notes on the accounts

amended Article 43 Section 8
amended Article 45 Section 8

Section 8 · 1 unchanged

Article 44

Section 9 - Contents of the annual report

inserted Article 46a Section 9

Section 9 · 1 unchanged

Article 46

Section 10 - Publication

Section 10 · 5 unchanged

Article 47 · Article 48 · Article 49 · Article 50 · Article 50a

Section 10A - Duty and liability for drawing up and publishing the annual accounts and the annual report inserted

inserted Article 50b Section 10A
inserted Article 50c Section 10A

Section 11 - Auditing

amended Article 51 - ▼M10 Section 11

Section 11 · 1 unchanged

Article 51a

Section 12 - Final provisions

amended Article 53a Section 12
inserted Article 60a Section 12
amended Article 61a Section 12

Section 12 · 11 unchanged

Article 52 · Article 53 · Article 55 · Article 56 · Article 57 · Article 57a · Article 58 · Article 59 · Article 60 · Article 61 · Article 62