ANNEX VII

Directive 78/660/EEC

Directive 83/349/EEC

This Directive

Article 1(1), first subparagraph, introductory wording

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Article 1(1), point (a)

Article 1(1), first subparagraph, first to twenty seventh indents

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Annex I

Article 1(1), second subparagraph

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Article 1(1), point (b)

Article 1(1), second subparagraph, points (a) to (aa)

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Annex II

Article 1(1), third subparagraph

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Article 1(2)

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Article 2(1)

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Article 4(1)

Article 2(2)

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Article 4(2)

Article 2(3)

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Article 4(3)

Article 2(4)

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Article 4(3)

Article 2(5)

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Article 4(4)

Article 2(6)

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Article 4(5)

Article 3

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Article 9(1)

Article 4(1)

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Article 9(2)

Article 4(2)

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Article 9(3)

Article 4(3)

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Article 9(3)

Article 4(4)

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Article 9(5)

Article 4(5)

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Article 4(6)

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Article 6(1), point (h) and

Article 6(3)

Article 5(1)

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Article 5(2)

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Article 2, point (14)

Article 5(3)

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Article 2, point (15)

Article 6

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Article 9(6)

Article 7

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Article 6(1), point (g)

Article 8

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Article 10

Article 9(A)

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Annex III (A)

Article 9(B)

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Annex III (B)

Article 9(C)

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Annex III (C)

Article 9(D)

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Annex III (D)

Article 9(E)

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Annex III (E)

Article 9(F)

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Liabilities

Article 9(A)

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Capital, reserves and liabilities

Annex III (A)

Article 9(B)

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Annex III (B)

Article 9(C)

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Annex III (C)

Article 9(D)

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Annex III (D)

Article 9(E)

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Article 10

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Annex IV

Article 10a

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Article 11

Article 11, first subparagraph

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Article 3(2) and Article 14(1)

Article 11, second subparagraph

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Article 11, third subparagraph

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Article 3(9), first subparagraph

Article 12(1)

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Article 3(10)

Article 12(2)

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Article 3(9), second subparagraph

Article 12(3)

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Article 3(11)

Article 13(1)

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Article 12(1)

Article 13(2)

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Article 12(2)

Article 14

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Article 16(1), point (d)

Article 15(1)

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Article 12(3)

Article 15(2)

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Article 2, point (4)

Article 15(3), point (a)

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Article 17(1), point (a)

Article 15(3), point (b)

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Article 15(3), point (c)

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Article 17(1), point (a)(i)

Article 15(4)

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Article 16

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Article 12(4)

Article 17

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Article 2, point (2)

Article 18

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Article 19

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Article 2, point (8)

Article 20(1)

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Article 12(12), first subparagraph

Article 20(2)

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Article 12(12), second subparagraph

Article 20(3)

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Article 12(12), third subparagraph

Article 21

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Article 22, first subparagraph

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Article 13(1)

Article 22, second subparagraph

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Article 13(2)

Article 23, items 1 to 15

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Annex V, items 1 to 15

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

Article 24

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Article 25, items 1 to 13

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Annex VI, items 1 to 13

Article 25, items 14 to 17

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Article 25, items 18 and 19

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Annex VI, items 14 and 15

Article 26

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Article 27, first subparagraph, introductory wording

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Article 3(3)

Article 27, first subparagraph, points (a) and (c)

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Article 14(2), points (a) and (b)

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

Article 28

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Article 2, point (5)

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)

Article 31(1a)

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Article 6(5)

Article 31(2)

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Article 4(4)

Article 32

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Article 6(1), point (i)

Article 33(1), introductory wording

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Article 7(1)

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)

Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d)

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Article 7(2)

Article 33(2), point (a), second subparagraph

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Article 16(1), point (b)

Article 33(3)

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Article 7(3)

Article 33(4)

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Article 16(1), point (b)(ii)

Article 33(5)

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Article 34

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Article 12(11), fourth subparagraph

Article 35(1), point (a)

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Article 6(1), point (i)

Article 35(1), point (b)

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Article 12(5)

Article 35(1), point (c)

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Article 12(6)

Article 35(1), point (d)

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Article 17(1), point (b)

Article 35(2)

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Article 2, point (6)

Article 35(3)

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Article 2, point (7)

Article 35(4)

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Article 12(8) and Article 17(1), point (a)(vi)

Article 36

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Article 37(1)

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Article 12(11) first, third and fifth subparagraphs

Article 37(2)

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Article 12(11), first and second subparagraphs

Article 38

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Article 39(1), point (a)

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Article 6(1), point (i)

Article 39(1), point (b)

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Article 12(7), first subparagraph

Article 39(1), point (c)

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Article 39(1), point (d)

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Article 12(7), second subparagraph

Article 39(1), point (e)

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Article 17(1), point (b)

Article 39(2)

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Article 2, point (6)

Article 40(1)

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Article 12(9)

Article 40(2)

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Article 41

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Article 12(10)

Article 42, first subparagraph

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Article 12(12), third subparagraph

Article 42, second subparagraph

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Article 42a(1)

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Article 8(1), point (a)

Article 42a(2)

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Article 8(2)

Article 42a(3)

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Article 8(3)

Article 42a(4)

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Article 8(4)

Article 42a(5)

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Article 8(5)

Article 42a(5a)

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Article 8(6)

Article 42b

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Article 8(7)

Article 42c

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Article 8(8)

Article 42d

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Article 16(1), point (c)

Article 42e

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Article 8(1), point (b)

Article 42f

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Article 8(9)

Article 43(1), introductory wording

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Article 16(1), introductory wording

Article 43(1), point (1)

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Article 16(1), point (a)

Article 43(1), point (2), first subparagraph

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Article 17(1), point (g), first subparagraph

Article 43(1), point (2), second subparagraph

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Article 17(1), point (k)

Article 43(1), point (3)

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Article 17(1), point (h)

Article 43(1), point (4)

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Article 17(1), point (i)

Article 43(1), point (5)

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Article 17(1), point (j)

Article 43(1), point (6)

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Article 16(1), point (g)

Article 43(1), point (7)

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Article 16(1), point (d)

Article 43(1), point (7a)

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Article 17(1), point (p)

Article 43(1), point (7b)

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Article 2, point (3) and Article 17(1), point (r)

Article 43(1), point (8)

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Article 18(1), point (a)

Article 43(1), point (9)

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Article 17(1), point (e)

Article 43(1), point (10)

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Article 43(1), point (11)

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Article 17(1), point (f)

Article 43(1), point (12)

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Article 17(1), point (d), first subparagraph

Article 43(1), point (13)

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Article 16(1), point (e)

Article 43(1), point (14)(a)

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Article 17(1), point (c)(i)

Article 43(1), point (14)(b)

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Article 17(1), point (c)(ii)

Article 43(1), point (15)

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Article 18(1), point (b) and

Article 18(3)

Article 43(2)

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Article 43(3)

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Article 17(1), point (d), second subparagraph

Article 44

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Article 45(1)

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Article 17(1), point (g), second subparagraph

Article 28(3)

Article 45(2)

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Article 18(2)

Article 46

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Article 19

Article 46a

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Article 20

Article 47(1) and (1a)

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Article 30(1) and (2)

Article 47(2)

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Article 31(1)

Article 47(3)

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Article 31(2)

Article 48

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Article 32(1)

Article 49

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Article 32(2)

Article 50

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Article 17(1), point (o)

Article 50a

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Article 50b

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Article 33(1), point (a)

Article 50c

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Article 33(2)

Article 51(1)

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Article 34(1)

Article 51(2)

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Article 51(3)

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Article 51a

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Article 35

Article 52

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Article 53(2)

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Article 3(13)

Article 53a

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Article 40

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)

Article 57

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Article 37

Article 57a

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Article 38

Article 58

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Article 39

Article 59(1)

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Article 9(7), point (a)

Article 59(2) to (6), point (a)

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Article 9(7), point (a) and Article 27

Article 59(6), points (b) and (c)

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Article 9(7), points (b) and (c)

Article 59(7) and (8)

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Article 9(7), point (a) and Article 27

Article 59(9)

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Article 27(9)

Article 60

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Article 60a

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Article 51

Article 61

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Article 17(2)

Article 61a

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Article 62

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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