{
  "url": "https://openlegislation.uk/eu-directive-2013-34/annex-VII",
  "json_url": "https://openlegislation.uk/eu-directive-2013-34/annex-VII.json",
  "legislation": "eudr/2013/34",
  "legislation_title": "Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2013-34",
  "path": "annex/VII",
  "kind": "annex",
  "number": "VII",
  "heading": null,
  "text": "Correlation table\nDirective 78/660/EEC\nDirective 83/349/EEC\nThis Directive\nArticle 1(1), first subparagraph, introductory wording\n—\nArticle 1(1), point (a)\nArticle 1(1), first subparagraph, first to twenty seventh indents\n—\nAnnex I\nArticle 1(1), second subparagraph\n—\nArticle 1(1), point (b)\nArticle 1(1), second subparagraph, points (a) to (aa)\n—\nAnnex II\nArticle 1(1), third subparagraph\n—\n—\nArticle 1(2)\n—\n—\nArticle 2(1)\n—\nArticle 4(1)\nArticle 2(2)\n—\nArticle 4(2)\nArticle 2(3)\n—\nArticle 4(3)\nArticle 2(4)\n—\nArticle 4(3)\nArticle 2(5)\n—\nArticle 4(4)\nArticle 2(6)\n—\nArticle 4(5)\nArticle 3\n—\nArticle 9(1)\nArticle 4(1)\n—\nArticle 9(2)\nArticle 4(2)\n—\nArticle 9(3)\nArticle 4(3)\n—\nArticle 9(3)\nArticle 4(4)\n—\nArticle 9(5)\nArticle 4(5)\n—\n—\nArticle 4(6)\n—\nArticle 6(1), point (h) and\nArticle 6(3)\nArticle 5(1)\n—\n—\nArticle 5(2)\n—\nArticle 2, point (14)\nArticle 5(3)\n—\nArticle 2, point (15)\nArticle 6\n—\nArticle 9(6)\nArticle 7\n—\nArticle 6(1), point (g)\nArticle 8\n—\nArticle 10\nArticle 9(A)\n—\nAnnex III (A)\nArticle 9(B)\n—\nAnnex III (B)\nArticle 9(C)\n—\nAnnex III (C)\nArticle 9(D)\n—\nAnnex III (D)\nArticle 9(E)\n—\nAnnex III (E)\nArticle 9(F)\n—\n—\nLiabilities\nArticle 9(A)\n—\nCapital, reserves and liabilities\nAnnex III (A)\nArticle 9(B)\n—\nAnnex III (B)\nArticle 9(C)\n—\nAnnex III (C)\nArticle 9(D)\n—\nAnnex III (D)\nArticle 9(E)\n—\n—\nArticle 10\n—\nAnnex IV\nArticle 10a\n—\nArticle 11\nArticle 11, first subparagraph\n—\nArticle 3(2) and Article 14(1)\nArticle 11, second subparagraph\n—\n—\nArticle 11, third subparagraph\n—\nArticle 3(9), first subparagraph\nArticle 12(1)\n—\nArticle 3(10)\nArticle 12(2)\n—\nArticle 3(9), second subparagraph\nArticle 12(3)\n—\nArticle 3(11)\nArticle 13(1)\n—\nArticle 12(1)\nArticle 13(2)\n—\nArticle 12(2)\nArticle 14\n—\nArticle 16(1), point (d)\nArticle 15(1)\n—\nArticle 12(3)\nArticle 15(2)\n—\nArticle 2, point (4)\nArticle 15(3), point (a)\n—\nArticle 17(1), point (a)\nArticle 15(3), point (b)\n—\n—\nArticle 15(3), point (c)\n—\nArticle 17(1), point (a)(i)\nArticle 15(4)\n—\n—\nArticle 16\n—\nArticle 12(4)\nArticle 17\n—\nArticle 2, point (2)\nArticle 18\n—\n—\nArticle 19\n—\nArticle 2, point (8)\nArticle 20(1)\n—\nArticle 12(12), first subparagraph\nArticle 20(2)\n—\nArticle 12(12), second subparagraph\nArticle 20(3)\n—\nArticle 12(12), third subparagraph\nArticle 21\n—\n—\nArticle 22, first subparagraph\n—\nArticle 13(1)\nArticle 22, second subparagraph\n—\nArticle 13(2)\nArticle 23, items 1 to 15\n—\nAnnex V, items 1 to 15\nArticle 23, items16 to 19\n—\n—\nArticle 23, items 20 and 21\n—\nAnnex V, items 16 and 17\nArticle 24\n—\n—\nArticle 25, items 1 to 13\n—\nAnnex VI, items 1 to 13\nArticle 25, items 14 to 17\n—\n—\nArticle 25, items 18 and 19\n—\nAnnex VI, items 14 and 15\nArticle 26\n—\n—\nArticle 27, first subparagraph, introductory wording\n—\nArticle 3(3)\nArticle 27, first subparagraph, points (a) and (c)\n—\nArticle 14(2), points (a) and (b)\nArticle 27, first subparagraph, points (b) and (d)\n—\n—\nArticle 27, second subparagraph\n—\nArticle 3(9) first subparagraph\nArticle 28\n—\nArticle 2, point (5)\nArticle 29\n—\n—\nArticle 30\n—\n—\nArticle 31(1)\n—\nArticle 6(1), introductory wording and points (a) to (f)\nArticle 31(1a)\n—\nArticle 6(5)\nArticle 31(2)\n—\nArticle 4(4)\nArticle 32\n—\nArticle 6(1), point (i)\nArticle 33(1), introductory wording\n—\nArticle 7(1)\nArticle 33(1), points (a) and (b) and the second and third subparagraphs\n—\n—\nArticle 33(1), point (c)\n—\nArticle 7(1)\nArticle 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d)\n—\nArticle 7(2)\nArticle 33(2), point (a), second subparagraph\n—\nArticle 16(1), point (b)\nArticle 33(3)\n—\nArticle 7(3)\nArticle 33(4)\n—\nArticle 16(1), point (b)(ii)\nArticle 33(5)\n—\n—\nArticle 34\n—\nArticle 12(11), fourth subparagraph\nArticle 35(1), point (a)\n—\nArticle 6(1), point (i)\nArticle 35(1), point (b)\n—\nArticle 12(5)\nArticle 35(1), point (c)\n—\nArticle 12(6)\nArticle 35(1), point (d)\n—\nArticle 17(1), point (b)\nArticle 35(2)\n—\nArticle 2, point (6)\nArticle 35(3)\n—\nArticle 2, point (7)\nArticle 35(4)\n—\nArticle 12(8) and Article 17(1), point (a)(vi)\nArticle 36\n—\n—\nArticle 37(1)\n—\nArticle 12(11) first, third and fifth subparagraphs\nArticle 37(2)\n—\nArticle 12(11), first and second subparagraphs\nArticle 38\n—\n—\nArticle 39(1), point (a)\n—\nArticle 6(1), point (i)\nArticle 39(1), point (b)\n—\nArticle 12(7), first subparagraph\nArticle 39(1), point (c)\n—\n—\nArticle 39(1), point (d)\n—\nArticle 12(7), second subparagraph\nArticle 39(1), point (e)\n—\nArticle 17(1), point (b)\nArticle 39(2)\n—\nArticle 2, point (6)\nArticle 40(1)\n—\nArticle 12(9)\nArticle 40(2)\n—\n—\nArticle 41\n—\nArticle 12(10)\nArticle 42, first subparagraph\n—\nArticle 12(12), third subparagraph\nArticle 42, second subparagraph\n—\n—\nArticle 42a(1)\n—\nArticle 8(1), point (a)\nArticle 42a(2)\n—\nArticle 8(2)\nArticle 42a(3)\n—\nArticle 8(3)\nArticle 42a(4)\n—\nArticle 8(4)\nArticle 42a(5)\n—\nArticle 8(5)\nArticle 42a(5a)\n—\nArticle 8(6)\nArticle 42b\n—\nArticle 8(7)\nArticle 42c\n—\nArticle 8(8)\nArticle 42d\n—\nArticle 16(1), point (c)\nArticle 42e\n—\nArticle 8(1), point (b)\nArticle 42f\n—\nArticle 8(9)\nArticle 43(1), introductory wording\n—\nArticle 16(1), introductory wording\nArticle 43(1), point (1)\n—\nArticle 16(1), point (a)\nArticle 43(1), point (2), first subparagraph\n—\nArticle 17(1), point (g), first subparagraph\nArticle 43(1), point (2), second subparagraph\n—\nArticle 17(1), point (k)\nArticle 43(1), point (3)\n—\nArticle 17(1), point (h)\nArticle 43(1), point (4)\n—\nArticle 17(1), point (i)\nArticle 43(1), point (5)\n—\nArticle 17(1), point (j)\nArticle 43(1), point (6)\n—\nArticle 16(1), point (g)\nArticle 43(1), point (7)\n—\nArticle 16(1), point (d)\nArticle 43(1), point (7a)\n—\nArticle 17(1), point (p)\nArticle 43(1), point (7b)\n—\nArticle 2, point (3) and Article 17(1), point (r)\nArticle 43(1), point (8)\n—\nArticle 18(1), point (a)\nArticle 43(1), point (9)\n—\nArticle 17(1), point (e)\nArticle 43(1), point (10)\n—\n—\nArticle 43(1), point (11)\n—\nArticle 17(1), point (f)\nArticle 43(1), point (12)\n—\nArticle 17(1), point (d), first subparagraph\nArticle 43(1), point (13)\n—\nArticle 16(1), point (e)\nArticle 43(1), point (14)(a)\n—\nArticle 17(1), point (c)(i)\nArticle 43(1), point (14)(b)\n—\nArticle 17(1), point (c)(ii)\nArticle 43(1), point (15)\n—\nArticle 18(1), point (b) and\nArticle 18(3)\nArticle 43(2)\n—\n—\nArticle 43(3)\n—\nArticle 17(1), point (d), second subparagraph\nArticle 44\n—\n—\nArticle 45(1)\n—\nArticle 17(1), point (g), second subparagraph\nArticle 28(3)\nArticle 45(2)\n—\nArticle 18(2)\nArticle 46\n—\nArticle 19\nArticle 46a\n—\nArticle 20\nArticle 47(1) and (1a)\n—\nArticle 30(1) and (2)\nArticle 47(2)\n—\nArticle 31(1)\nArticle 47(3)\n—\nArticle 31(2)\nArticle 48\n—\nArticle 32(1)\nArticle 49\n—\nArticle 32(2)\nArticle 50\n—\nArticle 17(1), point (o)\nArticle 50a\n—\n—\nArticle 50b\n—\nArticle 33(1), point (a)\nArticle 50c\n—\nArticle 33(2)\nArticle 51(1)\n—\nArticle 34(1)\nArticle 51(2)\n—\n—\nArticle 51(3)\n—\n—\nArticle 51a\n—\nArticle 35\nArticle 52\n—\n—\nArticle 53(2)\n—\nArticle 3(13)\nArticle 53a\n—\nArticle 40\nArticle 55\n—\n—\nArticle 56(1)\n—\n—\nArticle 56(2)\n—\nArticle 17(1), points (l), (m) and (n)\nArticle 57\n—\nArticle 37\nArticle 57a\n—\nArticle 38\nArticle 58\n—\nArticle 39\nArticle 59(1)\n—\nArticle 9(7), point (a)\nArticle 59(2) to (6), point (a)\n—\nArticle 9(7), point (a) and Article 27\nArticle 59(6), points (b) and (c)\n—\nArticle 9(7), points (b) and (c)\nArticle 59(7) and (8)\n—\nArticle 9(7), point (a) and Article 27\nArticle 59(9)\n—\nArticle 27(9)\nArticle 60\n—\n—\nArticle 60a\n—\nArticle 51\nArticle 61\n—\nArticle 17(2)\nArticle 61a\n—\n—\nArticle 62\n—\nArticle 55\n—\nArticle 1(1)\nArticle 22(1)\n—\nArticle 1(2)\nArticle 22(2)\n—\nArticle 2(1), (2) and (3)\nArticle 22(3), (4) and (5)\n—\nArticle 3(1)\nArticle 22(6)\n—\nArticle 3(2)\nArticle 2, point (10)\n—\nArticle 4(1)\nArticle 21\n—\nArticle 4(2)\n—\n—\nArticle 5\n—\n—\nArticle 6(1)\nArticle 23(2)\n—\nArticle 6(2)\nArticle 3(8)\n—\nArticle 6(3)\nArticle 3(9), second subparagraph, Article 3(10) and (11)\n—\nArticle 6(4)\nArticle 23(2)\n—\nArticle 7(1)\nArticle 23(3)\n—\nArticle 7(2)\nArticle 23(4)\n—\nArticle 7(3)\nArticle 23(3), introductory wording\n—\nArticle 8\nArticle 23(5)\n—\nArticle 9(1)\nArticle 23(6)\n—\nArticle 9(2)\n—\n—\nArticle 10\nArticle 23(7)\n—\nArticle 11\nArticle 23(8)\n—\nArticle 12(1)\nArticle 22(7)\n—\nArticle 12(2)\nArticle 22(8)\n—\nArticle 12(3)\nArticle 22(9)\n—\nArticle 13(1) and (2)\nArticle 2, point (16) and\nArticle 6(1), point (j)\n—\nArticle 13(2a)\nArticle 23(10)\n—\nArticle 13(3)\nArticle 23(9)\n—\nArticle 15\n—\n—\nArticle 16\nArticle 4\n—\nArticle 17(1)\nArticle 24(1)\n—\nArticle 17(2)\n—\n—\nArticle 18\nArticle 24(2)\n—\nArticle 19\nArticle 24(3), points (a) to (e)\n—\nArticle 20\n—\n—\nArticle 21\nArticle 24(4)\n—\nArticle 22\nArticle 24(5)\n—\nArticle 23\nArticle 24(6)\n—\nArticle 24\n—\n—\nArticle 25(1)\nArticle 6(1), point (b)\n—\nArticle 25(2)\nArticle 4(4)\n—\nArticle 26(1)\nArticle 24(7)\n—\nArticle 26(2)\n—\n—\nArticle 26(3)\nArticle 6(1), point (j)\n—\nArticle 27\nArticle 24(8)\n—\nArticle 28\nArticle 24(9)\n—\nArticle 29(1)\nArticle 24(10)\n—\nArticle 29(2)\nArticle 24(11)\n—\nArticle 29(3)\nArticle 24(12)\n—\nArticle 29(4)\nArticle 24(13)\n—\nArticle 29(5)\nArticle 24(14)\n—\nArticle 30(1)\nArticle 24(3), point (c)\n—\nArticle 30(2)\n—\n—\nArticle 31\nArticle 24(3), point (f)\n—\nArticle 32(1) and (2)\nArticle 26\n—\nArticle 32(3)\n—\n—\nArticle 33\nArticle 27\n—\nArticle 34, introductory wording and Article 34(1), first sentence\nArticle 16(1), point (a) and\nArticle 28(1)\n—\nArticle 34(1), second sentence\n—\n—\nArticle 34(2)\nArticle 28(2), point (a)\n—\nArticle 34(3), point (a)\nArticle 28(2), point (b)\n—\nArticle 34(3), point (b)\n—\n—\nArticle 34(4)\nArticle 28(2), point (c)\n—\nArticle 34(5)\nArticle 28(2), point (d)\n—\nArticle 34(6)\nArticle 16(1), point (g) and\nArticle 28(1)\n—\nArticle 34(7)\nArticle 16(1), point (d) and\nArticle 28(1)\n—\nArticle 34(7a)\nArticle 17(1), point (p)\n—\nArticle 34(7b)\nArticle 17(1), point (r)\n—\nArticle 34(8)\nArticle 18(1), point (a)\n—\nArticle 34(9), point (a)\nArticle 17(1), point (e)\n—\nArticle 34(9), point (b)\nArticle 28(1), point (b)\n—\nArticle 34(10)\n—\n—\nArticle 34(11)\nArticle 17(1), point (f) and\nArticle 28(1)\n—\nArticle 34(12) and (13)\nArticle 28(1), point (c)\n—\nArticle 34(14)\nArticle 16(1), point (c) and\nArticle 28(1)\n—\nArticle 17(1), point (c)\nArticle 17(1), point (c) and\nArticle 28(1)\n—\nArticle 34(16)\nArticle 18(1), point (b) and\nArticle 28(1)\n—\nArticle 35(1)\nArticle 28(3)\n—\nArticle 35(2)\n—\n—\nArticle 36(1)\nArticle 19(1) and\nArticle 29(1)\n—\nArticle 36(2), point (a)\n—\n—\nArticle 36(2), points (b) and (c)\nArticle 19(2), points (b) and (c)\n—\nArticle 36(2), point (d)\nArticle 29(2), point (a)\n—\nArticle 36(2), point (e)\nArticle 19(2), point (e) and\nArticle 29(1)\n—\nArticle 36(2), point (f)\nArticle 29(2), point (b)\n—\nArticle 36(3)\nArticle 29(3)\n—\nArticles 36a\nArticle 33(1), point (b)\n—\nArticles 36b\nArticle 33(2)\n—\nArticle 37(1)\nArticle 34(1) and (2)\n—\nArticle 37(2)\nArticle 35\n—\nArticle 37(4)\nArticle 35\n—\nArticle 38(1)\nArticle 30(1), first subparagraph and\nArticle 30(3), first subparagraph\n—\nArticle 38(2)\nArticle 30(1), second subparagraph\n—\nArticle 38(3)\n—\n—\nArticle 38(4)\nArticle 30(3), second subparagraph\n—\nArticle 38(5) and (6)\n—\n—\nArticle 38(7)\nArticle 40\n—\nArticle 38a\n—\n—\nArticle 39\n—\n—\nArticle 40\n—\n—\nArticle 41(1)\nArticle 2, point (12)\n—\nArticle 41(1a)\nArticle 2, point (3)\n—\nArticle 41(2) to (5)\n—\n—\nArticle 42\n—\n—\nArticle 43\n—\n—\nArticle 44\n—\n—\nArticle 45\n—\n—\nArticle 46\n—\n—\nArticle 47\n—\n—\nArticle 48\nArticle 51\n—\nArticle 49\n—\n—\nArticle 50\n—\n—\nArticle 50a\n—\n—\nArticle 51\nArticle 55",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2013/34/annex/VII",
    "retrieved_at": "2026-11-01T15:21:53.041084+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}