Correlation table
Directive 78/660/EEC | Directive 83/349/EEC | This Directive |
Article 1(1), first subparagraph, introductory wording | — | Article 1(1), point (a) |
Article 1(1), first subparagraph, first to twenty seventh indents | — | Annex I |
Article 1(1), second subparagraph | — | Article 1(1), point (b) |
Article 1(1), second subparagraph, points (a) to (aa) | — | Annex II |
Article 1(1), third subparagraph | — | — |
Article 1(2) | — | — |
Article 2(1) | — | Article 4(1) |
Article 2(2) | — | Article 4(2) |
Article 2(3) | — | Article 4(3) |
Article 2(4) | — | Article 4(3) |
Article 2(5) | — | Article 4(4) |
Article 2(6) | — | Article 4(5) |
Article 3 | — | Article 9(1) |
Article 4(1) | — | Article 9(2) |
Article 4(2) | — | Article 9(3) |
Article 4(3) | — | Article 9(3) |
Article 4(4) | — | Article 9(5) |
Article 4(5) | — | — |
Article 4(6) | — | Article 6(1), point (h) and Article 6(3) |
Article 5(1) | — | — |
Article 5(2) | — | Article 2, point (14) |
Article 5(3) | — | Article 2, point (15) |
Article 6 | — | Article 9(6) |
Article 7 | — | Article 6(1), point (g) |
Article 8 | — | Article 10 |
Article 9(A) | — | Annex III (A) |
Article 9(B) | — | Annex III (B) |
Article 9(C) | — | Annex III (C) |
Article 9(D) | — | Annex III (D) |
Article 9(E) | — | Annex III (E) |
Article 9(F) | — | — |
Liabilities Article 9(A) | — | Capital, reserves and liabilities Annex III (A) |
Article 9(B) | — | Annex III (B) |
Article 9(C) | — | Annex III (C) |
Article 9(D) | — | Annex III (D) |
Article 9(E) | — | — |
Article 10 | — | Annex IV |
Article 10a | — | Article 11 |
Article 11, first subparagraph | — | Article 3(2) and Article 14(1) |
Article 11, second subparagraph | — | — |
Article 11, third subparagraph | — | Article 3(9), first subparagraph |
Article 12(1) | — | Article 3(10) |
Article 12(2) | — | Article 3(9), second subparagraph |
Article 12(3) | — | Article 3(11) |
Article 13(1) | — | Article 12(1) |
Article 13(2) | — | Article 12(2) |
Article 14 | — | Article 16(1), point (d) |
Article 15(1) | — | Article 12(3) |
Article 15(2) | — | Article 2, point (4) |
Article 15(3), point (a) | — | Article 17(1), point (a) |
Article 15(3), point (b) | — | — |
Article 15(3), point (c) | — | Article 17(1), point (a)(i) |
Article 15(4) | — | — |
Article 16 | — | Article 12(4) |
Article 17 | — | Article 2, point (2) |
Article 18 | — | — |
Article 19 | — | Article 2, point (8) |
Article 20(1) | — | Article 12(12), first subparagraph |
Article 20(2) | — | Article 12(12), second subparagraph |
Article 20(3) | — | Article 12(12), third subparagraph |
Article 21 | — | — |
Article 22, first subparagraph | — | Article 13(1) |
Article 22, second subparagraph | — | Article 13(2) |
Article 23, items 1 to 15 | — | Annex V, items 1 to 15 |
Article 23, items16 to 19 | — | — |
Article 23, items 20 and 21 | — | Annex V, items 16 and 17 |
Article 24 | — | — |
Article 25, items 1 to 13 | — | Annex VI, items 1 to 13 |
Article 25, items 14 to 17 | — | — |
Article 25, items 18 and 19 | — | Annex VI, items 14 and 15 |
Article 26 | — | — |
Article 27, first subparagraph, introductory wording | — | Article 3(3) |
Article 27, first subparagraph, points (a) and (c) | — | Article 14(2), points (a) and (b) |
Article 27, first subparagraph, points (b) and (d) | — | — |
Article 27, second subparagraph | — | Article 3(9) first subparagraph |
Article 28 | — | Article 2, point (5) |
Article 29 | — | — |
Article 30 | — | — |
Article 31(1) | — | Article 6(1), introductory wording and points (a) to (f) |
Article 31(1a) | — | Article 6(5) |
Article 31(2) | — | Article 4(4) |
Article 32 | — | Article 6(1), point (i) |
Article 33(1), introductory wording | — | Article 7(1) |
Article 33(1), points (a) and (b) and the second and third subparagraphs | — | — |
Article 33(1), point (c) | — | Article 7(1) |
Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d) | — | Article 7(2) |
Article 33(2), point (a), second subparagraph | — | Article 16(1), point (b) |
Article 33(3) | — | Article 7(3) |
Article 33(4) | — | Article 16(1), point (b)(ii) |
Article 33(5) | — | — |
Article 34 | — | Article 12(11), fourth subparagraph |
Article 35(1), point (a) | — | Article 6(1), point (i) |
Article 35(1), point (b) | — | Article 12(5) |
Article 35(1), point (c) | — | Article 12(6) |
Article 35(1), point (d) | — | Article 17(1), point (b) |
Article 35(2) | — | Article 2, point (6) |
Article 35(3) | — | Article 2, point (7) |
Article 35(4) | — | Article 12(8) and Article 17(1), point (a)(vi) |
Article 36 | — | — |