Preamble
Recitals 9
Article 1
Section 1 - General provisions (Article 2) 1
Section 2 - General provisions concerning the balance sheet and the profit and loss account (Article 3-7) 5
Section 3 - Layout of the balance sheet (Article 8-14) 8
Section 4 - Special provisions relating to certain balance sheet items (Article 15-21) 7
Section 5 - Layout of the profit and loss account (Article 22-27) 6
Section 6 - Special provisions relating to certain items in the profit and loss account (Article 28-30) 3
Section 7 - Valuation rules (Article 31-42) 12
Section 7A - Valuation at fair value (Article 42a-42f) 6
Section 8 - Contents of the notes on the accounts (Article 43-45) 3
Section 9 - Contents of the annual report (Article 46-46a) 2
Section 10 - Publication (Article 47-50a) 5
Section 10A - Duty and liability for drawing up and publishing the annual accounts and the annual report (Article 50b-50c) 2
Section 11 - Auditing (Article 51-51a) 2
Section 12 - Final provisions (Article 52-62) 14
Amending acts 18

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New version applies from 10/04/2012 — introduced by Directive 2012/6/EU. 10 provisions change. Later versions: 01/07/2013, 19/07/2013.

Fourth Council Directive 78/660/EEC

Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty on the annual accounts of certain types of companies

Showing the text as of 01/01/2012

77 articles

9 recitals

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Official text · consolidated version 16/07/2009 (no longer in force)