◷
New version applies from 05/09/2006 — introduced by Directive 2006/46/EC.
7 provisions change.
Later versions: 01/01/2007, 16/07/2009, 19/07/2013.
Seventh Council Directive 83/349/EEC
29/06/1983 → 29/06/2006: 2 inserted · 2 removed · 38 amended · 49 moved · 7 renamed · 9 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
Recitals
Section 1 - Conditions for the preparation of consolidated accounts inserted
- amendedmoved Article 1 Section 1 from top level
- amendedmoved Article 2 Section 1 from top level
- amendedmoved Article 3 Section 1 from top level
- amendedmoved Article 4 Section 1 from top level
- amendedmoved Article 5 Section 1 from top level
- amendedmoved Article 6 Section 1 from top level
- amendedmoved Article 7 Section 1 from top level
- moved Article 8 Section 1 from top level
- amendedmoved Article 9 Section 1 from top level
- amendedmoved Article 10 Section 1 from top level
- amendedmoved Article 11 Section 1 from top level
- amendedmoved Article 12 Section 1 from top level
- amendedmoved Article 13 Section 1 from top level
- amendedmoved Article 15 Section 1 from top level
Outside any heading
- removed Article 14
- removed Article 48
Section 2 - The preparation of consolidated accounts inserted
- amendedmoved Article 16 Section 2 from top level
- amendedmoved Article 17 Section 2 from top level
- moved Article 18 Section 2 from top level
- amendedmoved Article 19 Section 2 from top level
- amendedmoved Article 20 Section 2 from top level
- moved Article 21 Section 2 from top level
- moved Article 22 Section 2 from top level
- moved Article 23 Section 2 from top level
- moved Article 24 Section 2 from top level
- moved Article 25 Section 2 from top level
- amendedmoved Article 26 Section 2 from top level
- amendedmoved Article 27 Section 2 from top level
- moved Article 28 Section 2 from top level
- amendedmovedrenamed Article 29 - ▼M4 Section 2 from top level was “Article 29”
- amendedmoved Article 30 Section 2 from top level
- amendedmoved Article 31 Section 2 from top level
- moved Article 32 Section 2 from top level
- amendedmoved Article 33 Section 2 from top level
- amendedmoved Article 34 Section 2 from top level
- amendedmoved Article 35 Section 2 from top level
Section 3 - The consolidated annual report inserted
- amendedmovedrenamed Article 36 - ▼M5 Section 3 from top level was “Article 36”
Section 4 - The auditing of consolidated accounts inserted
- amendedmoved Article 37 Section 4 from top level
Section 5 - The publication of consolidated accounts inserted
- amendedmoved Article 38 Section 5 from top level
- inserted Article 38a Section 5
Section 6 - Transitional and final provisions inserted
- amendedmoved Article 39 Section 6 from top level
- amendedmoved Article 40 Section 6 from top level
- amendedmoved Article 41 Section 6 from top level
- amendedmovedrenamed Article 42 Section 6 from top level was “Article 42 - The following shall be substituted for Article 56 of Directive 78/660/EEC:”
- amendedmovedrenamed Article 43 Section 6 from top level was “Article 43 - The following shall be substituted for Article 57 of Directive 78/660/EEC:”
- amendedmovedrenamed Article 44 Section 6 from top level was “Article 44 - The following shall be substituted for Article 58 of Directive 78/660/EEC:”
- amendedmovedrenamed Article 45 Section 6 from top level was “Article 45 - The following shall be substituted for Article 59 of Directive 78/660/EEC:”
- amendedmovedrenamed Article 46 Section 6 from top level was “Article 46 - The following shall be substituted for Article 61 of Directive 78/660/EEC:”
- amendedmoved Article 47 Section 6 from top level
- moved Article 49 Section 6 from top level
- moved Article 50 Section 6 from top level
- inserted Article 50a Section 6
- moved Article 51 Section 6 from top level