ANNEXE VII

Directive 78/660/CEE

Directive 83/349/CEE

La présente directive

Article 1er, paragraphe 1, premier alinéa, partie introductive

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Article 1er, paragraphe 1, point a)

Article 1er, paragraphe 1, premier alinéa, du premier au vingt-septième tiret

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Annexe I

Article 1er, paragraphe 1, deuxième alinéa

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Article 1er, paragraphe 1, point b)

Article 1er, paragraphe 1, deuxième alinéa, points a) à aa)

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Annexe II

Article 1er, paragraphe 1, troisième alinéa

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Article 1er, paragraphe 2

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Article 2, paragraphe 1

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Article 4, paragraphe 1

Article 2, paragraphe 2

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Article 4, paragraphe 2

Article 2, paragraphe 3

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Article 4, paragraphe 3

Article 2, paragraphe 4

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Article 4, paragraphe 3

Article 2, paragraphe 5

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Article 4, paragraphe 4

Article 2, paragraphe 6

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Article 4, paragraphe 5

Article 3

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Article 9, paragraphe 1

Article 4, paragraphe 1

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Article 9, paragraphe 2

Article 4, paragraphe 2

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Article 9, paragraphe 3

Article 4, paragraphe 3

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Article 9, paragraphe 3

Article 4, paragraphe 4

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Article 9, paragraphe 5

Article 4, paragraphe 5

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Article 4, paragraphe 6

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Article 6, paragraphe 1, point h), et article 6, paragraphe 3

Article 5, paragraphe 1

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—

Article 5, paragraphe 2

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Article 2, point 14)

Article 5, paragraphe 3

Article 2, point 15)

Article 6

Article 9, paragraphe 6

Article 7

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Article 6, paragraphe 1, point g)

Article 8

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Article 10

Article 9, point A

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Annexe III, point A

Article 9, point B

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Annexe III, point B

Article 9, point C

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Annexe III, point C

Article 9, point D

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Annexe III, point D

Article 9, point E

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Annexe III, point E

Article 9, point F

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Passif

Article 9, point A

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Capitaux propres et passifs

Annexe III, point A

Article 9, point B

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Annexe III, point B

Article 9, point C

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Annexe III, point C

Article 9, point D

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Annexe III, point D

Article 9, point E

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Article 10

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Annexe IV

Article 10 bis

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Article 11

Article 11, premier alinéa

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Article 3, paragraphe 2 et article 14, paragraphe 1

Article 11, deuxième alinéa

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Article 11, troisième alinéa

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Article 3, paragraphe 9, premier alinéa

Article 12, paragraphe 1

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Article 3, paragraphe 10

Article 12, paragraphe 2

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Article 3, paragraphe 9, deuxième alinéa

Article 12, paragraphe 3

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Article 3, paragraphe 11

Article 13, paragraphe 1

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Article 12, paragraphe 1

Article 13, paragraphe 2

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Article 12, paragraphe 2

Article 14

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Article 16, paragraphe 1, point d)

Article 15, paragraphe 1

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Article 12, paragraphe 3

Article 15, paragraphe 2

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Article 2, point 4)

Article 15, paragraphe 3, point a)

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Article 17, paragraphe 1, point a)

Article 15, paragraphe 3, point b)

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Article 15, paragraphe 3, point c)

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Article 17, point a) i)

Article 15, paragraphe 4

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—

Article 16

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Article 12, paragraphe 4

Article 17

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Article 2, point 2)

Article 18

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Article 19

Article 2, point 8)

Article 20, paragraphe 1

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Article 12, paragraphe 12, premier alinéa

Article 20, paragraphe 2

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Article 12, paragraphe 12, deuxième alinéa

Article 20, paragraphe 3

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Article 12, paragraphe 12, troisième alinéa

Article 21

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—

Article 22, premier alinéa

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Article 13, paragraphe 1

Article 22, deuxième alinéa

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Article 13, paragraphe 2

Article 23, points 1 à 15

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Annexe V, points 1 à 15

Article 23, point 16 à 19

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—

Article 23, points 20 et 21

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Annexe V, points 16 et 17

Article 24

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Article 25, points 1 à 13

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Annexe VI, points 1 à 13

Article 25, points 14 à 17

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Article 25, points 18 et 19

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Annexe VI, points 14 et 15

Article 26

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Article 27, premier alinéa, partie introductive

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Article 3, paragraphe 3

Article 27, premier alinéa, points a) et c)

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Article 14, paragraphe 2, points a) et b)

Article 27, premier alinéa, points b) et d)

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Article 27, deuxième alinéa

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Article 3, paragraphe 9, premier alinéa

Article 28

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Article 2, point 5)

Article 29

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Article 30

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—

Article 31, paragraphe 1

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Article 6, paragraphe 1, partie introductive, et points a) à f)

Article 31, paragraphe 1 bis

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Article 6, paragraphe 5

Article 31, paragraphe 2

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Article 4, paragraphe 4

Article 32

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Article 6, paragraphe 1, point i)

Article 33, paragraphe 1, partie introductive

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Article 7, paragraphe 1

Article 33, paragraphe 1, points a) et b) et deuxième et troisième alinéas

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Article 33, paragraphe 1, point c)

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Article 7, paragraphe 1

Article 33, paragraphe 2, point a), premier alinéa et article 33, paragraphe 2, points b), c) et d)

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Article 7, paragraphe 2

Article 33, paragraphe 2, point a), deuxième alinéa

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Article 16, paragraphe 1, point b)

Article 33, paragraphe 3

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Article 7, paragraphe 3

Article 33, paragraphe 4

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Article 16, paragraphe 1, point b) ii)

Article 33, paragraphe 5

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—

Article 34

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Article 12, paragraphe 11, quatrième alinéa

Article 35, paragraphe 1, point a)

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Article 6, paragraphe 1, point i)

Article 35, paragraphe 1, points b)

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Article 12, paragraphe 5

Article 35, paragraphe 1, point c)

Article 12, paragraphe 6

Article 35, paragraphe 1, point d)

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Article 17, paragraphe 1, point b)

Article 35, paragraphe 2

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Article 2, point 6)

Article 35, paragraphe 3

Article 2, point 7)

Article 35, paragraphe 4

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Article 12, paragraphe 8 et article 17, paragraphe 1, point a) vi)

Article 36

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—

Article 37, paragraphe 1

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Article 12, paragraphe 11, premier, troisième et cinquième alinéas

Article 37, paragraphe 2

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Article 12, paragraphe 11, premier et deuxième alinéas

Article 38

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Article 39, paragraphe 1, point a)

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Article 6, paragraphe 1, point i)

Article 39, paragraphe 1, point b)

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Article 12, paragraphe 7, premier alinéa

Article 39, paragraphe 1, point c)

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—

Article 39, paragraphe 1, point d)

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Article 12, paragraphe 7, deuxième alinéa

Article 39, paragraphe 1, point e)

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Article 17, paragraphe 1, point b)

Article 39, paragraphe 2

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Article 2, point 6)

Article 40, paragraphe 1

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Article 12, paragraphe 9

Article 40, paragraphe 2

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Article 41

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Article 12, paragraphe 10

Article 42, premier alinéa

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Article 12, paragraphe 12, troisième alinéa

Article 42, deuxième alinéa

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—

Article 42 bis, paragraphe 1

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Article 8, paragraphe 1, point a)

Article 42 bis, paragraphe 2

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Article 8, paragraphe 2

Article 42 bis, paragraphe 3

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Article 8, paragraphe 3

Article 42 bis, paragraphe 4

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Article 8, paragraphe 4

Article 42 bis, paragraphe 5

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Article 8, paragraphe 5

Article 42 bis, paragraphe 5 bis

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Article 8, paragraphe 6

Article 42 ter

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Article 8, paragraphe 7

Article 42 quater

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Article 8, paragraphe 8

Article 42 quinquies

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Article 16, paragraphe 1, point c)

Article 42 sexies

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Article 8, paragraphe 1, point b)

Article 42 septies

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Article 8, paragraphe 9

Article 43, paragraphe 1, partie introductive

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Article 16, paragraphe 1, partie introductive

Article 43, paragraphe 1, point 1)

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Article 16, paragraphe 1, point a)

Article 43 paragraphe 1, point 2), premier alinéa

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Article 17 paragraphe 1, point g), premier alinéa

Article 43 paragraphe 1, point 2), deuxième alinéa

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Article 17, paragraphe 1, point k)

Article 43, paragraphe 1, point 3)

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Article 17, paragraphe 1, point h)

Article 43, paragraphe 1, point 4)

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Article 17, paragraphe 1, point i)

Article 43, paragraphe 1, point 5)

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Article 17, paragraphe 1, point j)

Article 43, paragraphe 1, point 6)

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Article 16, paragraphe 1, point g)

Article 43, paragraphe 1, point 7)

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Article 16, paragraphe 1, point d)

Article 43, paragraphe 1, point 7 bis)

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Article 17, paragraphe 1, point p)

Article 43, paragraphe 1, point 7 ter)

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Article 2, point 3) et article 17, paragraphe 1, point r)

Article 43, paragraphe 1, point 8)

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Article 18, paragraphe 1, point a)

Article 43, paragraphe 1, point 9)

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Article 17, paragraphe 1, point e)

Article 43, paragraphe 1, point 10)

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Article 43, paragraphe 1, point 11)

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Article 17, paragraphe 1, point f)

Article 43, paragraphe 1, point 12)

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Article 17, paragraphe 1), point d), premier alinéa

Article 43, paragraphe 1, point 13)

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Article 16, paragraphe 1, point e)

Article 43, paragraphe 1, point 14) a)

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Article 17, paragraphe 1, point c) i)

Article 43, paragraphe 1, point 14) b)

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Article 17, paragraphe 1, point c) ii)

Article 43, paragraphe 1, point 15)

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Article 18, paragraphe 1, point b) et article 18, paragraphe 3

Article 43, paragraphe 2

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Article 43, paragraphe 3

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Article 17, paragraphe 1), point d), deuxième alinéa

Article 44

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Article 45, paragraphe 1

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Article 17 paragraphe 1, point g), deuxième alinéa

Article 28, paragraphe 3

Article 45, paragraphe 2

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Article 18, paragraphe 2

Article 46

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Article 19

Article 46 bis

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Article 20

Article 47, paragraphes 1 et 1 bis

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Article 30, paragraphes 1 et 2

Article 47, paragraphe 2

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Article 31, paragraphe 1

Article 47, paragraphe 3

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Article 31, paragraphe 2

Article 48

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Article 32, paragraphe 1

Article 49

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Article 32, paragraphe 2

Article 50

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Article 17, paragraphe 1, point o)

Article 50 bis

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Article 50 ter

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Article 33, paragraphe 1, point a)

Article 50 quater

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Article 33, paragraphe 2

Article 51, paragraphe 1

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Article 34, paragraphe 1

Article 51, paragraphe 2

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Article 51, paragraphe 3

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Article 51 bis

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Article 35

Article 52

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Article 53, paragraphe 2

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Article 3, paragraphe 13

Article 53 bis

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Article 40

Article 55

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Article 56, paragraphe 1

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Article 56, paragraphe 2

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Article 17, paragraphe 1, points l), m) et n)

Article 57

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Article 37

Article 57 bis

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Article 38

Article 58

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Article 39

Article 59, paragraphe 1

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Article 9, paragraphe 7, point a)

Article 59, paragraphes 2 à 6, point a)

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Article 9, paragraphe 7, point a), et article 27

Article 59, paragraphe 6, points b) et c)

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Article 9, paragraphe 7, points b) et c)

Article 59, paragraphes 7 et 8

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Article 9, paragraphe 7, point a), et article 27

Article 59, paragraphe 9

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Article 27, paragraphe 9

Article 60

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Article 60 bis

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Article 51

Article 61

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Article 17, paragraphe 2

Article 61 bis

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Article 62

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Article 55

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Article 1er, paragraphe 1

Article 22, paragraphe 1

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Article 1er, paragraphe 2

Article 22, paragraphe 2

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Article 2, paragraphes 1, 2 et 3

Article 22, paragraphes 3, 4 et 5

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Article 3, paragraphe 1

Article 22, paragraphe 6

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Article 3, paragraphe 2

Article 2, point 10)

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Article 4, paragraphe 1

Article 21

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Article 4, paragraphe 2

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Article 5

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Article 6, paragraphe 1

Article 23, paragraphe 2

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Article 6, paragraphe 2

Article 3, paragraphe 8

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Article 6, paragraphe 3

Article 3, paragraphe 9, deuxième alinéa, article 3, paragraphes 10 et 11

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Article 6, paragraphe 4

Article 23, paragraphe 2

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Article 7, paragraphe 1

Article 23, paragraphe 3

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Article 7, paragraphe 2

Article 23, paragraphe 4

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Article 7, paragraphe 3

Article 23, paragraphe 3, partie introductive

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Article 8

Article 23, paragraphe 5

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Article 9, paragraphe 1

Article 23, paragraphe 6

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Article 9, paragraphe 2

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Article 10

Article 23, paragraphe 7

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Article 11

Article 23, paragraphe 8

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Article 12, paragraphe 1

Article 22, paragraphe 7

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Article 12, paragraphe 2

Article 22, paragraphe 8

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Article 12, paragraphe 3

Article 22, paragraphe 9

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Article 13, paragraphes 1 et 2

Article 2, point 16) et article 6, paragraphe 1, point j)

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Article 13, paragraphe 2 bis

Article 23, paragraphe 10

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Article 13, paragraphe 3

Article 23, paragraphe 9

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Article 15

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Article 16

Article 4

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Article 17, paragraphe 1

Article 24, paragraphe 1

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Article 17, paragraphe 2

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Article 18

Article 24, paragraphe 2

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Article 19

Article 24, paragraphe 3, points a) à e)

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Article 20

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Article 21

Article 24, paragraphe 4

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Article 22

Article 24, paragraphe 5

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Article 23

Article 24, paragraphe 6

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Article 24

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Article 25, paragraphe 1

Article 6, paragraphe 1, point b)

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Article 25, paragraphe 2

Article 4, paragraphe 4

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Article 26, paragraphe 1

Article 24, paragraphe 7

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Article 26, paragraphe 2

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Article 26, paragraphe 3

Article 6, paragraphe 1, point j)

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Article 27

Article 24, paragraphe 8

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Article 28

Article 24, paragraphe 9

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Article 29, paragraphe 1

Article 24, paragraphe 10

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Article 29, paragraphe 2

Article 24, paragraphe 11

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Article 29, paragraphe 3

Article 24, paragraphe 12

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Article 29, paragraphe 4

Article 24, paragraphe 13

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Article 29, paragraphe 5

Article 24, paragraphe 14

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Article 30, paragraphe 1

Article 24, paragraphe 3), point c)

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Article 30, paragraphe 2

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Article 31

Article 24, paragraphe 3), point f)

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Article 32, paragraphes 1 et 2

Article 26

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Article 32, paragraphe 3

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Article 33

Article 27

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Article 34, partie introductive, et article 34, paragraphe 1, première phrase

Article 16, paragraphe 1, point a) et article 28, paragraphe 1

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Article 34, paragraphe 1, deuxième phrase

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Article 34, paragraphe 2

Article 28, paragraphe 2, point a)

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Article 34, paragraphe 3, point a)

Article 28, paragraphe 2, point b)

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Article 34, paragraphe 3, point b)

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Article 34, paragraphe 4

Article 28, paragraphe 2, point c)

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Article 34, paragraphe 5

Article 28, paragraphe 2, point d)

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Article 34, paragraphe 6

Article 16, paragraphe 1, point g) et article 28, paragraphe 1

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Article 34, paragraphe 7

Article 16, paragraphe 1, point d) et article 28, paragraphe 1

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Article 34, paragraphe 7 bis

Article 17, paragraphe 1, point p)

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Article 34, paragraphe 7 ter

Article 17, paragraphe 1, point r)

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Article 34, paragraphe 8

Article 18, paragraphe 1, point a)

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Article 34, paragraphe 9, point a)

Article 17, paragraphe 1, point e)

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Article 34, paragraphe 9, point b)

Article 28, paragraphe 1, point b)

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Article 34, paragraphe 10

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Article 34, paragraphe 11

Article 17, paragraphe 1, point f) et article 28, paragraphe 1

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Article 34, paragraphes 12 et 13

Article 28, paragraphe 1, point c)

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Article 34, paragraphe 14

Article 16, paragraphe 1, point c) et article 28, paragraphe 1

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Article 17, paragraphe 1, point c)

Article 17, paragraphe 1, point c) et article 28, paragraphe 1

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Article 34, paragraphe 16

Article 18, paragraphe 1, point b) et article 28, paragraphe 1

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Article 35, paragraphe 1

Article 28, paragraphe 3

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Article 35, paragraphe 2

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Article 36, paragraphe 1

Article 19, paragraphe 1 et article 29, paragraphe 1

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Article 36, paragraphe 2, point a)

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Article 36, paragraphe 2, points b) et c)

Article 19, paragraphe 2, points b) et c)

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Article 36, paragraphe 2, point d)

Article 29, paragraphe 2, point a)

Article 36, paragraphe 2, point e)

Article 19, paragraphe 2, point e) et article 29, paragraphe 1

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Article 36, paragraphe 2, point f)

Article 29, paragraphe 2, point b)

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Article 36, paragraphe 3

Article 29, paragraphe 3

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Article 36 bis

Article 33, paragraphe 1, point b)

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Article 36 ter

Article 33, paragraphe 2

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Article 37, paragraphe 1

Article 34, paragraphes 1 et 2

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Article 37, paragraphe 2

Article 35

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Article 37, paragraphe 4

Article 35

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Article 38, paragraphe 1

Article 30, paragraphe 1, premier alinéa, et article 30, paragraphe 3, premier alinéa

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Article 38, paragraphe 2

Article 30, paragraphe 1, deuxième alinéa

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Article 38, paragraphe 3

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—

Article 38, paragraphe 4

Article 30, paragraphe 3, deuxième alinéa

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Article 38, paragraphes 5 et 6

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Article 38, paragraphe 7

Article 40

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Article 38 bis

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Article 39

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Article 40

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Article 41, paragraphe 1

Article 2, point 12)

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Article 41, paragraphe 1 bis

Article 2, point 3)

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Article 41, paragraphes 2 à 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 50 bis

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Article 51

Article 55