ANNEX VII
Correlation table
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Directive 78/660/EEC |
Directive 83/349/EEC |
This Directive |
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Article 1(1), first subparagraph, introductory wording |
— |
Article 1(1), point (a) |
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Article 1(1), first subparagraph, first to twenty seventh indents |
— |
Annex I |
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Article 1(1), second subparagraph |
— |
Article 1(1), point (b) |
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Article 1(1), second subparagraph, points (a) to (aa) |
— |
Annex II |
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Article 1(1), third subparagraph |
— |
— |
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Article 1(2) |
— |
— |
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Article 2(1) |
— |
Article 4(1) |
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Article 2(2) |
— |
Article 4(2) |
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Article 2(3) |
— |
Article 4(3) |
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Article 2(4) |
— |
Article 4(3) |
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Article 2(5) |
— |
Article 4(4) |
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Article 2(6) |
— |
Article 4(5) |
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Article 3 |
— |
Article 9(1) |
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Article 4(1) |
— |
Article 9(2) |
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Article 4(2) |
— |
Article 9(3) |
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Article 4(3) |
— |
Article 9(3) |
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Article 4(4) |
— |
Article 9(5) |
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Article 4(5) |
— |
— |
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Article 4(6) |
— |
Article 6(1), point (h) and Article 6(3) |
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Article 5(1) |
— |
— |
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Article 5(2) |
— |
Article 2, point (14) |
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Article 5(3) |
— |
Article 2, point (15) |
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Article 6 |
— |
Article 9(6) |
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Article 7 |
— |
Article 6(1), point (g) |
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Article 8 |
— |
Article 10 |
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Article 9(A) |
— |
Annex III (A) |
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Article 9(B) |
— |
Annex III (B) |
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Article 9(C) |
— |
Annex III (C) |
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Article 9(D) |
— |
Annex III (D) |
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Article 9(E) |
— |
Annex III (E) |
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Article 9(F) |
— |
— |
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Liabilities Article 9(A) |
— |
Capital, reserves and liabilities Annex III (A) |
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Article 9(B) |
— |
Annex III (B) |
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Article 9(C) |
— |
Annex III (C) |
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Article 9(D) |
— |
Annex III (D) |
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Article 9(E) |
— |
— |
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Article 10 |
— |
Annex IV |
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Article 10a |
— |
Article 11 |
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Article 11, first subparagraph |
— |
Article 3(2) and Article 14(1) |
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Article 11, second subparagraph |
— |
— |
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Article 11, third subparagraph |
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Article 3(9), first subparagraph |
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Article 12(1) |
— |
Article 3(10) |
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Article 12(2) |
— |
Article 3(9), second subparagraph |
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Article 12(3) |
— |
Article 3(11) |
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Article 13(1) |
— |
Article 12(1) |
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Article 13(2) |
— |
Article 12(2) |
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Article 14 |
— |
Article 16(1), point (d) |
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Article 15(1) |
— |
Article 12(3) |
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Article 15(2) |
— |
Article 2, point (4) |
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Article 15(3), point (a) |
— |
Article 17(1), point (a) |
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Article 15(3), point (b) |
— |
— |
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Article 15(3), point (c) |
— |
Article 17(1), point (a)(i) |
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Article 15(4) |
— |
— |
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Article 16 |
— |
Article 12(4) |
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Article 17 |
— |
Article 2, point (2) |
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Article 18 |
— |
— |
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Article 19 |
— |
Article 2, point (8) |
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Article 20(1) |
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Article 12(12), first subparagraph |
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Article 20(2) |
— |
Article 12(12), second subparagraph |
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Article 20(3) |
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Article 12(12), third subparagraph |
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Article 21 |
— |
— |
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Article 22, first subparagraph |
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Article 13(1) |
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Article 22, second subparagraph |
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Article 13(2) |
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Article 23, items 1 to 15 |
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Annex V, items 1 to 15 |
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Article 23, items16 to 19 |
— |
— |
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Article 23, items 20 and 21 |
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Annex V, items 16 and 17 |
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Article 24 |
— |
— |
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Article 25, items 1 to 13 |
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Annex VI, items 1 to 13 |
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Article 25, items 14 to 17 |
— |
— |
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Article 25, items 18 and 19 |
— |
Annex VI, items 14 and 15 |
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Article 26 |
— |
— |
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Article 27, first subparagraph, introductory wording |
— |
Article 3(3) |
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Article 27, first subparagraph, points (a) and (c) |
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Article 14(2), points (a) and (b) |
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Article 27, first subparagraph, points (b) and (d) |
— |
— |
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Article 27, second subparagraph |
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Article 3(9) first subparagraph |
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Article 28 |
— |
Article 2, point (5) |
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Article 29 |
— |
— |
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Article 30 |
— |
— |
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Article 31(1) |
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Article 6(1), introductory wording and points (a) to (f) |
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Article 31(1a) |
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Article 6(5) |
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Article 31(2) |
— |
Article 4(4) |
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Article 32 |
— |
Article 6(1), point (i) |
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Article 33(1), introductory wording |
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Article 7(1) |
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Article 33(1), points (a) and (b) and the second and third subparagraphs |
— |
— |
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Article 33(1), point (c) |
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Article 7(1) |
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Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d) |
— |
Article 7(2) |
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Article 33(2), point (a), second subparagraph |
— |
Article 16(1), point (b) |
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Article 33(3) |
— |
Article 7(3) |
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Article 33(4) |
— |
Article 16(1), point (b)(ii) |
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Article 33(5) |
— |
— |
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Article 34 |
— |
Article 12(11), fourth subparagraph |
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Article 35(1), point (a) |
— |
Article 6(1), point (i) |
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Article 35(1), point (b) |
— |
Article 12(5) |
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Article 35(1), point (c) |
— |
Article 12(6) |
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Article 35(1), point (d) |
— |
Article 17(1), point (b) |
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Article 35(2) |
— |
Article 2, point (6) |
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Article 35(3) |
— |
Article 2, point (7) |
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Article 35(4) |
— |
Article 12(8) and Article 17(1), point (a)(vi) |
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Article 36 |
— |
— |
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Article 37(1) |
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Article 12(11) first, third and fifth subparagraphs |
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Article 37(2) |
— |
Article 12(11), first and second subparagraphs |
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Article 38 |
— |
— |
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Article 39(1), point (a) |
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Article 6(1), point (i) |
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Article 39(1), point (b) |
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Article 12(7), first subparagraph |
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Article 39(1), point (c) |
— |
— |
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Article 39(1), point (d) |
— |
Article 12(7), second subparagraph |
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Article 39(1), point (e) |
— |
Article 17(1), point (b) |
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Article 39(2) |
— |
Article 2, point (6) |
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Article 40(1) |
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Article 12(9) |
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Article 40(2) |
— |
— |
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Article 41 |
— |
Article 12(10) |
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Article 42, first subparagraph |
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Article 12(12), third subparagraph |
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Article 42, second subparagraph |
— |
— |
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Article 42a(1) |
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Article 8(1), point (a) |
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Article 42a(2) |
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Article 8(2) |
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Article 42a(3) |
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Article 8(3) |
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Article 42a(4) |
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Article 8(4) |
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Article 42a(5) |
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Article 8(5) |
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Article 42a(5a) |
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Article 8(6) |
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Article 42b |
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Article 8(7) |
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Article 42c |
— |
Article 8(8) |
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Article 42d |
— |
Article 16(1), point (c) |
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Article 42e |
— |
Article 8(1), point (b) |
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Article 42f |
— |
Article 8(9) |
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Article 43(1), introductory wording |
— |
Article 16(1), introductory wording |
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Article 43(1), point (1) |
— |
Article 16(1), point (a) |
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Article 43(1), point (2), first subparagraph |
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Article 17(1), point (g), first subparagraph |
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Article 43(1), point (2), second subparagraph |
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Article 17(1), point (k) |
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Article 43(1), point (3) |
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Article 17(1), point (h) |
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Article 43(1), point (4) |
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Article 17(1), point (i) |
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Article 43(1), point (5) |
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Article 17(1), point (j) |
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Article 43(1), point (6) |
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Article 16(1), point (g) |
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Article 43(1), point (7) |
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Article 16(1), point (d) |
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Article 43(1), point (7a) |
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Article 17(1), point (p) |
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Article 43(1), point (7b) |
— |
Article 2, point (3) and Article 17(1), point (r) |
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Article 43(1), point (8) |
— |
Article 18(1), point (a) |
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Article 43(1), point (9) |
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Article 17(1), point (e) |
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Article 43(1), point (10) |
— |
— |
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Article 43(1), point (11) |
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Article 17(1), point (f) |
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Article 43(1), point (12) |
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Article 17(1), point (d), first subparagraph |
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Article 43(1), point (13) |
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Article 16(1), point (e) |
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Article 43(1), point (14)(a) |
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Article 17(1), point (c)(i) |
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Article 43(1), point (14)(b) |
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Article 17(1), point (c)(ii) |
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Article 43(1), point (15) |
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Article 18(1), point (b) and Article 18(3) |
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Article 43(2) |
— |
— |
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Article 43(3) |
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Article 17(1), point (d), second subparagraph |
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Article 44 |
— |
— |
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Article 45(1) |
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Article 17(1), point (g), second subparagraph Article 28(3) |
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Article 45(2) |
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Article 18(2) |
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Article 46 |
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Article 19 |
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Article 46a |
— |
Article 20 |
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Article 47(1) and (1a) |
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Article 30(1) and (2) |
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Article 47(2) |
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Article 31(1) |
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Article 47(3) |
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Article 31(2) |
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Article 48 |
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Article 32(1) |
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Article 49 |
— |
Article 32(2) |
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Article 50 |
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Article 17(1), point (o) |
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Article 50a |
— |
— |
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Article 50b |
— |
Article 33(1), point (a) |
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Article 50c |
— |
Article 33(2) |
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Article 51(1) |
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Article 34(1) |
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Article 51(2) |
— |
— |
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Article 51(3) |
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— |
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Article 51a |
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Article 35 |
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Article 52 |
— |
— |
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Article 53(2) |
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Article 3(13) |
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Article 53a |
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Article 40 |
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Article 55 |
— |
— |
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Article 56(1) |
— |
— |
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Article 56(2) |
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Article 17(1), points (l), (m) and (n) |
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Article 57 |
— |
Article 37 |
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Article 57a |
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Article 38 |
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Article 58 |
— |
Article 39 |
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Article 59(1) |
— |
Article 9(7), point (a) |
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Article 59(2) to (6), point (a) |
— |
Article 9(7), point (a) and Article 27 |
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Article 59(6), points (b) and (c) |
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Article 9(7), points (b) and (c) |
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Article 59(7) and (8) |
— |
Article 9(7), point (a) and Article 27 |
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Article 59(9) |
— |
Article 27(9) |
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Article 60 |
— |
— |
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Article 60a |
— |
Article 51 |
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Article 61 |
— |
Article 17(2) |
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Article 61a |
— |
— |
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Article 62 |
— |
Article 55 |
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— |
Article 1(1) |
Article 22(1) |
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— |
Article 1(2) |
Article 22(2) |
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— |
Article 2(1), (2) and (3) |
Article 22(3), (4) and (5) |
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— |
Article 3(1) |
Article 22(6) |
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— |
Article 3(2) |
Article 2, point (10) |
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— |
Article 4(1) |
Article 21 |
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— |
Article 4(2) |
— |
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— |
Article 5 |
— |
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— |
Article 6(1) |
Article 23(2) |
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— |
Article 6(2) |
Article 3(8) |
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— |
Article 6(3) |
Article 3(9), second subparagraph, Article 3(10) and (11) |
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— |
Article 6(4) |
Article 23(2) |
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— |
Article 7(1) |
Article 23(3) |
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— |
Article 7(2) |
Article 23(4) |
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— |
Article 7(3) |
Article 23(3), introductory wording |
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— |
Article 8 |
Article 23(5) |
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— |
Article 9(1) |
Article 23(6) |
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— |
Article 9(2) |
— |
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— |
Article 10 |
Article 23(7) |
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— |
Article 11 |
Article 23(8) |
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— |
Article 12(1) |
Article 22(7) |
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— |
Article 12(2) |
Article 22(8) |
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— |
Article 12(3) |
Article 22(9) |
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— |
Article 13(1) and (2) |
Article 2, point (16) and Article 6(1), point (j) |
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— |
Article 13(2a) |
Article 23(10) |
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— |
Article 13(3) |
Article 23(9) |
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Article 15 |
— |
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— |
Article 16 |
Article 4 |
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— |
Article 17(1) |
Article 24(1) |
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— |
Article 17(2) |
— |
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Article 18 |
Article 24(2) |
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— |
Article 19 |
Article 24(3), points (a) to (e) |
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— |
Article 20 |
— |
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Article 21 |
Article 24(4) |
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— |
Article 22 |
Article 24(5) |
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— |
Article 23 |
Article 24(6) |
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— |
Article 24 |
— |
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— |
Article 25(1) |
Article 6(1), point (b) |
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— |
Article 25(2) |
Article 4(4) |
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— |
Article 26(1) |
Article 24(7) |
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— |
Article 26(2) |
— |
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— |
Article 26(3) |
Article 6(1), point (j) |
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— |
Article 27 |
Article 24(8) |
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— |
Article 28 |
Article 24(9) |
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— |
Article 29(1) |
Article 24(10) |
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— |
Article 29(2) |
Article 24(11) |
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— |
Article 29(3) |
Article 24(12) |
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— |
Article 29(4) |
Article 24(13) |
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— |
Article 29(5) |
Article 24(14) |
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— |
Article 30(1) |
Article 24(3), point (c) |
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Article 30(2) |
— |
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Article 31 |
Article 24(3), point (f) |
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— |
Article 32(1) and (2) |
Article 26 |
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Article 32(3) |
— |
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Article 33 |
Article 27 |
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— |
Article 34, introductory wording and Article 34(1), first sentence |
Article 16(1), point (a) and Article 28(1) |
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— |
Article 34(1), second sentence |
— |
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— |
Article 34(2) |
Article 28(2), point (a) |
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— |
Article 34(3), point (a) |
Article 28(2), point (b) |
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Article 34(3), point (b) |
— |
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Article 34(4) |
Article 28(2), point (c) |
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— |
Article 34(5) |
Article 28(2), point (d) |
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— |
Article 34(6) |
Article 16(1), point (g) and Article 28(1) |
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— |
Article 34(7) |
Article 16(1), point (d) and Article 28(1) |
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— |
Article 34(7a) |
Article 17(1), point (p) |
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— |
Article 34(7b) |
Article 17(1), point (r) |
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— |
Article 34(8) |
Article 18(1), point (a) |
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— |
Article 34(9), point (a) |
Article 17(1), point (e) |
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Article 34(9), point (b) |
Article 28(1), point (b) |
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Article 34(10) |
— |
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Article 34(11) |
Article 17(1), point (f) and Article 28(1) |
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— |
Article 34(12) and (13) |
Article 28(1), point (c) |
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— |
Article 34(14) |
Article 16(1), point (c) and Article 28(1) |
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— |
Article 17(1), point (c) |
Article 17(1), point (c) and Article 28(1) |
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— |
Article 34(16) |
Article 18(1), point (b) and Article 28(1) |
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— |
Article 35(1) |
Article 28(3) |
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Article 35(2) |
— |
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Article 36(1) |
Article 19(1) and Article 29(1) |
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Article 36(2), point (a) |
— |
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Article 36(2), points (b) and (c) |
Article 19(2), points (b) and (c) |
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— |
Article 36(2), point (d) |
Article 29(2), point (a) |
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— |
Article 36(2), point (e) |
Article 19(2), point (e) and Article 29(1) |
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— |
Article 36(2), point (f) |
Article 29(2), point (b) |
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— |
Article 36(3) |
Article 29(3) |
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— |
Articles 36a |
Article 33(1), point (b) |
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— |
Articles 36b |
Article 33(2) |
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— |
Article 37(1) |
Article 34(1) and (2) |
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— |
Article 37(2) |
Article 35 |
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— |
Article 37(4) |
Article 35 |
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— |
Article 38(1) |
Article 30(1), first subparagraph and Article 30(3), first subparagraph |
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— |
Article 38(2) |
Article 30(1), second subparagraph |
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Article 38(3) |
— |
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Article 38(4) |
Article 30(3), second subparagraph |
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Article 38(5) and (6) |
— |
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Article 38(7) |
Article 40 |
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— |
Article 38a |
— |
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Article 39 |
— |
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Article 40 |
— |
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Article 41(1) |
Article 2, point (12) |
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— |
Article 41(1a) |
Article 2, point (3) |
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Article 41(2) to (5) |
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Article 42 |
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Article 43 |
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Article 44 |
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Article 45 |
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Article 46 |
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Article 47 |
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Article 48 |
Article 51 |
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Article 49 |
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Article 50 |
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Article 50a |
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Article 51 |
Article 55 |