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
- Recitals
- Article 1
- Article 1a
SECTION 1 — General provisions- SECTION 2 — General provisions concerning the balance sheet and the profit and loss account
- SECTION 3 — Layout of the balance sheet
- SECTION 4 — Special provisions relating to certain balance sheet items
- SECTION 5 — Layout of the profit and loss account
- SECTION 6 — Special provisions relating to certain items in the profit and loss account
- SECTION 7 — Valuation rules
- SECTION 7a — Valuation at fair value
- SECTION 8 — Contents of the notes on the accounts
- SECTION 9 — Contents of the annual report
- SECTION 10 — Publication
- SECTION 10A — Duty and liability for drawing up and publishing the annual accounts and the annual report
- SECTION 11 — Auditing
- SECTION 12 — Final provisions