Database on German and European Economic Law

 Directive 78/660/EEC

I. Description

Whereas it is necessary, moreover, to establish in the Community minimum equivalent legal requirements as regards the extent of the financial information that should be  made available to the public by companies that are in competition with one another;

Whereas annual accounts must give a true and fair view of a company's assets and liabilities, financial position and profit or loss ; whereas to this end a mandatory layout must be prescribed for the balance sheet and the profit and loss account and whereas the minimum content of the notes on the accounts and the annual report must be laid down ; whereas, however, derogations may be granted for certain companies of minor economic or social importance;

Whereas the different methods for the valuation of assets and liabilities must be coordinated to the extent necessary to ensure that annual accounts disclose comparable and equivalent information;

II. General Information

Title

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

Status
Repealed
Directive
78/660/EEC
Source
O.J. EEC No L (Legislation), Edition 222, Year 1978, p.11 - 31
Adoption
07/25/1978
Promulgation
08/14/1978
Character
Regular Act
Legal Basis
Art. 54 Abs. 3 g) EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

  83/349/EEC

Beschluss:
06/13/1983 (A)
Verkuendung:
07/18/1983 (P)

Original Text :
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

  78/660/EEC

Beschluss:
07/25/1978 (A)
Verkuendung:
08/14/1978 (P)
(A) Adoption | (P) Promulgation

2. Legislative History

Datum
Typ / Titel
Textfassungen
02/22/1973
Opinion of the European Economic and Social Committee
ABL. C 39/73 p. 31
11/16/1972
Report of the European Parliament - 1st reading
ABL. C 129/72 p. 38
11/16/1971
Proposal
COM 71/1232 final

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Legislative History