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Seventh Council Directive 83/349/EEC

Preamble
Recitals 9
Section 1 - Conditions for the preparation of consolidated accounts (Article 1-15) 14
Section 2 - The preparation of consolidated accounts (Article 16-35) 20
Section 3 - The consolidated annual report (Article 36) 1
Section 3A - Duty and liability for drawing up and publishing the consolidated accounts and the consolidated annual report (Article 36a-36b) 2
Section 4 - The auditing of consolidated accounts (Article 37) 1
Section 5 - The publication of consolidated accounts (Article 38-38a) 2
Section 6 - Transitional and final provisions (Article 39-51) 14
Amending acts 12

What changes on 05/09/2006

The text in force from 29/06/2006 compared with the text from 05/09/2006, which includes the changes made by Directive 2006/46/EC.

3 inserted

4 amended

0 deleted

0 moved

Read the act as of 05/09/2006 · other versions: 29/06/2006 · 01/01/2007 · 16/07/2009 · 19/07/2013

Section 2

amended Article 34

Section 3

amended Article 36 - ▼M5

Section 3A

inserted Article 36a
inserted Article 36b

Section 4

amended Article 37

Section 6

inserted Article 48
amended Article 41

14 provisions renumbered in position only (no text change)

Article 38 · Article 38a · Article 39 · Article 40 · Article 42 · Article 43 · Article 44 · Article 45 · Article 46 · Article 47 · Article 49 · Article 50 · Article 50a · Article 51