# 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), Annex VII Extent: E+W+S+N.I. 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 — — Article 37(1) — Article 12(11) first, third and fifth subparagraphs Article 37(2) — Article 12(11), first and second subparagraphs Article 38 — — Article 39(1), point (a) — Article 6(1), point (i) Article 39(1), point (b) — Article 12(7), first subparagraph Article 39(1), point (c) — — Article 39(1), point (d) — Article 12(7), second subparagraph Article 39(1), point (e) — Article 17(1), point (b) Article 39(2) — Article 2, point (6) Article 40(1) — Article 12(9) Article 40(2) — — Article 41 — Article 12(10) Article 42, first subparagraph — Article 12(12), third subparagraph Article 42, second subparagraph — — Article 42a(1) — Article 8(1), point (a) Article 42a(2) — Article 8(2) Article 42a(3) — Article 8(3) Article 42a(4) — Article 8(4) Article 42a(5) — Article 8(5) Article 42a(5a) — Article 8(6) Article 42b — Article 8(7) Article 42c — Article 8(8) Article 42d — Article 16(1), point (c) Article 42e — Article 8(1), point (b) Article 42f — Article 8(9) Article 43(1), introductory wording — Article 16(1), introductory wording Article 43(1), point (1) — Article 16(1), point (a) Article 43(1), point (2), first subparagraph — Article 17(1), point (g), first subparagraph Article 43(1), point (2), second subparagraph — Article 17(1), point (k) Article 43(1), point (3) — Article 17(1), point (h) Article 43(1), point (4) — Article 17(1), point (i) Article 43(1), point (5) — Article 17(1), point (j) Article 43(1), point (6) — Article 16(1), point (g) Article 43(1), point (7) — Article 16(1), point (d) Article 43(1), point (7a) — Article 17(1), point (p) Article 43(1), point (7b) — Article 2, point (3) and Article 17(1), point (r) Article 43(1), point (8) — Article 18(1), point (a) Article 43(1), point (9) — Article 17(1), point (e) Article 43(1), point (10) — — Article 43(1), point (11) — Article 17(1), point (f) Article 43(1), point (12) — Article 17(1), point (d), first subparagraph Article 43(1), point (13) — Article 16(1), point (e) Article 43(1), point (14)(a) — Article 17(1), point (c)(i) Article 43(1), point (14)(b) — Article 17(1), point (c)(ii) Article 43(1), point (15) — Article 18(1), point (b) and Article 18(3) Article 43(2) — — Article 43(3) — Article 17(1), point (d), second subparagraph Article 44 — — Article 45(1) — Article 17(1), point (g), second subparagraph Article 28(3) Article 45(2) — Article 18(2) Article 46 — Article 19 Article 46a — Article 20 Article 47(1) and (1a) — Article 30(1) and (2) Article 47(2) — Article 31(1) Article 47(3) — Article 31(2) Article 48 — Article 32(1) Article 49 — Article 32(2) Article 50 — Article 17(1), point (o) Article 50a — — Article 50b — Article 33(1), point (a) Article 50c — Article 33(2) Article 51(1) — Article 34(1) Article 51(2) — — Article 51(3) — — Article 51a — Article 35 Article 52 — — Article 53(2) — Article 3(13) Article 53a — Article 40 Article 55 — — Article 56(1) — — Article 56(2) — Article 17(1), points (l), (m) and (n) Article 57 — Article 37 Article 57a — Article 38 Article 58 — Article 39 Article 59(1) — Article 9(7), point (a) Article 59(2) to (6), point (a) — Article 9(7), point (a) and Article 27 Article 59(6), points (b) and (c) — Article 9(7), points (b) and (c) Article 59(7) and (8) — Article 9(7), point (a) and Article 27 Article 59(9) — Article 27(9) Article 60 — — Article 60a — Article 51 Article 61 — Article 17(2) Article 61a — — Article 62 — Article 55 — Article 1(1) Article 22(1) — Article 1(2) Article 22(2) — Article 2(1), (2) and (3) Article 22(3), (4) and (5) — Article 3(1) Article 22(6) — Article 3(2) Article 2, point (10) — Article 4(1) Article 21 — Article 4(2) — — Article 5 — — Article 6(1) Article 23(2) — Article 6(2) Article 3(8) — Article 6(3) Article 3(9), second subparagraph, Article 3(10) and (11) — Article 6(4) Article 23(2) — Article 7(1) Article 23(3) — Article 7(2) Article 23(4) — Article 7(3) Article 23(3), introductory wording — Article 8 Article 23(5) — Article 9(1) Article 23(6) — Article 9(2) — — Article 10 Article 23(7) — Article 11 Article 23(8) — Article 12(1) Article 22(7) — Article 12(2) Article 22(8) — Article 12(3) Article 22(9) — Article 13(1) and (2) Article 2, point (16) and Article 6(1), point (j) — Article 13(2a) Article 23(10) — Article 13(3) Article 23(9) — Article 15 — — Article 16 Article 4 — Article 17(1) Article 24(1) — Article 17(2) — — Article 18 Article 24(2) — Article 19 Article 24(3), points (a) to (e) — Article 20 — — Article 21 Article 24(4) — Article 22 Article 24(5) — Article 23 Article 24(6) — Article 24 — — Article 25(1) Article 6(1), point (b) — Article 25(2) Article 4(4) — Article 26(1) Article 24(7) — Article 26(2) — — Article 26(3) Article 6(1), point (j) — Article 27 Article 24(8) — Article 28 Article 24(9) — Article 29(1) Article 24(10) — Article 29(2) Article 24(11) — Article 29(3) Article 24(12) — Article 29(4) Article 24(13) — Article 29(5) Article 24(14) — Article 30(1) Article 24(3), point (c) — Article 30(2) — — Article 31 Article 24(3), point (f) — Article 32(1) and (2) Article 26 — Article 32(3) — — Article 33 Article 27 — Article 34, introductory wording and Article 34(1), first sentence Article 16(1), point (a) and Article 28(1) — Article 34(1), second sentence — — Article 34(2) Article 28(2), point (a) — Article 34(3), point (a) Article 28(2), point (b) — Article 34(3), point (b) — — Article 34(4) Article 28(2), point (c) — Article 34(5) Article 28(2), point (d) — Article 34(6) Article 16(1), point (g) and Article 28(1) — Article 34(7) Article 16(1), point (d) and Article 28(1) — Article 34(7a) Article 17(1), point (p) — Article 34(7b) Article 17(1), point (r) — Article 34(8) Article 18(1), point (a) — Article 34(9), point (a) Article 17(1), point (e) — Article 34(9), point (b) Article 28(1), point (b) — Article 34(10) — — Article 34(11) Article 17(1), point (f) and Article 28(1) — Article 34(12) and (13) Article 28(1), point (c) — Article 34(14) Article 16(1), point (c) and Article 28(1) — Article 17(1), point (c) Article 17(1), point (c) and Article 28(1) — Article 34(16) Article 18(1), point (b) and Article 28(1) — Article 35(1) Article 28(3) — Article 35(2) — — Article 36(1) Article 19(1) and Article 29(1) — Article 36(2), point (a) — — Article 36(2), points (b) and (c) Article 19(2), points (b) and (c) — Article 36(2), point (d) Article 29(2), point (a) — Article 36(2), point (e) Article 19(2), point (e) and Article 29(1) — Article 36(2), point (f) Article 29(2), point (b) — Article 36(3) Article 29(3) — Articles 36a Article 33(1), point (b) — Articles 36b Article 33(2) — Article 37(1) Article 34(1) and (2) — Article 37(2) Article 35 — Article 37(4) Article 35 — Article 38(1) Article 30(1), first subparagraph and Article 30(3), first subparagraph — Article 38(2) Article 30(1), second subparagraph — Article 38(3) — — Article 38(4) Article 30(3), second subparagraph — Article 38(5) and (6) — — Article 38(7) Article 40 — Article 38a — — Article 39 — — Article 40 — — Article 41(1) Article 2, point (12) — Article 41(1a) Article 2, point (3) — Article 41(2) to (5) — — Article 42 — — Article 43 — — Article 44 — — Article 45 — — Article 46 — — Article 47 — — Article 48 Article 51 — Article 49 — — Article 50 — — Article 50a — — Article 51 Article 55 --- Source: https://www.legislation.gov.uk/eudr/2013/34/annex/VII (the official version) Page: https://openlegislation.uk/eu-directive-2013-34/annex-VII Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.