Tableau de correspondance
| Directive 78/660/CEE | Directive 83/349/CEE | La présente directive
| Article 1er, paragraphe 1, premier alinéa, partie introductive | — | Article 1er, paragraphe 1, point a)
| Article 1er, paragraphe 1, premier alinéa, du premier au vingt-septième tiret | — | Annexe I
| Article 1er, paragraphe 1, deuxième alinéa | — | Article 1er, paragraphe 1, point b)
| Article 1er, paragraphe 1, deuxième alinéa, points a) à aa) | — | Annexe II
| Article 1er, paragraphe 1, troisième alinéa | — | —
| Article 1er, paragraphe 2 | — | —
| Article 2, paragraphe 1 | — | Article 4, paragraphe 1
| Article 2, paragraphe 2 | — | Article 4, paragraphe 2
| Article 2, paragraphe 3 | — | Article 4, paragraphe 3
| Article 2, paragraphe 4 | — | Article 4, paragraphe 3
| Article 2, paragraphe 5 | — | Article 4, paragraphe 4
| Article 2, paragraphe 6 | — | Article 4, paragraphe 5
| Article 3 | — | Article 9, paragraphe 1
| Article 4, paragraphe 1 | — | Article 9, paragraphe 2
| Article 4, paragraphe 2 | — | Article 9, paragraphe 3
| Article 4, paragraphe 3 | — | Article 9, paragraphe 3
| Article 4, paragraphe 4 | — | Article 9, paragraphe 5
| Article 4, paragraphe 5 | — | —
| Article 4, paragraphe 6 | — | Article 6, paragraphe 1, point h), et article 6, paragraphe 3
| Article 5, paragraphe 1 | — | —
| Article 5, paragraphe 2 | — | Article 2, point 14)
| Article 5, paragraphe 3 | | Article 2, point 15)
| Article 6 | | Article 9, paragraphe 6
| Article 7 | — | Article 6, paragraphe 1, point g)
| Article 8 | — | Article 10
| Article 9, point A | — | Annexe III, point A
| Article 9, point B | — | Annexe III, point B
| Article 9, point C | — | Annexe III, point C
| Article 9, point D | — | Annexe III, point D
| Article 9, point E | — | Annexe III, point E
| Article 9, point F | — | —
|
Passif
Article 9, point A
| — |
Capitaux propres et passifs
Annexe III, point A
| Article 9, point B | — | Annexe III, point B
| Article 9, point C | — | Annexe III, point C
| Article 9, point D | — | Annexe III, point D
| Article 9, point E | — | —
| Article 10 | — | Annexe IV
| Article 10 bis | — | Article 11
| Article 11, premier alinéa | — | Article 3, paragraphe 2 et article 14, paragraphe 1
| Article 11, deuxième alinéa | — | —
| Article 11, troisième alinéa | — | Article 3, paragraphe 9, premier alinéa
| Article 12, paragraphe 1 | — | Article 3, paragraphe 10
| Article 12, paragraphe 2 | — | Article 3, paragraphe 9, deuxième alinéa
| Article 12, paragraphe 3 | — | Article 3, paragraphe 11
| Article 13, paragraphe 1 | — | Article 12, paragraphe 1
| Article 13, paragraphe 2 | — | Article 12, paragraphe 2
| Article 14 | — | Article 16, paragraphe 1, point d)
| Article 15, paragraphe 1 | — | Article 12, paragraphe 3
| Article 15, paragraphe 2 | — | Article 2, point 4)
| Article 15, paragraphe 3, point a) | — | Article 17, paragraphe 1, point a)
| Article 15, paragraphe 3, point b) | — | —
| Article 15, paragraphe 3, point c) | — | Article 17, point a) i)
| Article 15, paragraphe 4 | — | —
| Article 16 | — | Article 12, paragraphe 4
| Article 17 | — | Article 2, point 2)
| Article 18 | — | —
| Article 19 | | Article 2, point 8)
| Article 20, paragraphe 1 | — | Article 12, paragraphe 12, premier alinéa
| Article 20, paragraphe 2 | — | Article 12, paragraphe 12, deuxième alinéa
| Article 20, paragraphe 3 | — | Article 12, paragraphe 12, troisième alinéa
| Article 21 | — | —
| Article 22, premier alinéa | — | Article 13, paragraphe 1
| Article 22, deuxième alinéa | — | Article 13, paragraphe 2
| Article 23, points 1 à 15 | — | Annexe V, points 1 à 15
| Article 23, point 16 à 19 | — | —
| Article 23, points 20 et 21 | — | Annexe V, points 16 et 17
| Article 24 | — | —
| Article 25, points 1 à 13 | — | Annexe VI, points 1 à 13
| Article 25, points 14 à 17 | — | —
| Article 25, points 18 et 19 | — | Annexe VI, points 14 et 15
| Article 26 | — | —
| Article 27, premier alinéa, partie introductive | — | Article 3, paragraphe 3
| Article 27, premier alinéa, points a) et c) | — | Article 14, paragraphe 2, points a) et b)
| Article 27, premier alinéa, points b) et d) | — | —
| Article 27, deuxième alinéa | — | Article 3, paragraphe 9, premier alinéa
| Article 28 | — | Article 2, point 5)
| Article 29 | — | —
| Article 30 | — | —
| Article 31, paragraphe 1 | — | Article 6, paragraphe 1, partie introductive, et points a) à f)
| Article 31, paragraphe 1 bis | — | Article 6, paragraphe 5
| Article 31, paragraphe 2 | — | Article 4, paragraphe 4
| Article 32 | — | Article 6, paragraphe 1, point i)
| Article 33, paragraphe 1, partie introductive | — | Article 7, paragraphe 1
| Article 33, paragraphe 1, points a) et b) et deuxième et troisième alinéas | — | —
| Article 33, paragraphe 1, point c) | — | Article 7, paragraphe 1
| Article 33, paragraphe 2, point a), premier alinéa et article 33, paragraphe 2, points b), c) et d) | — | Article 7, paragraphe 2
| Article 33, paragraphe 2, point a), deuxième alinéa | — | Article 16, paragraphe 1, point b)
| Article 33, paragraphe 3 | — | Article 7, paragraphe 3
| Article 33, paragraphe 4 | — | Article 16, paragraphe 1, point b) ii)
| Article 33, paragraphe 5 | — | —
| Article 34 | — | Article 12, paragraphe 11, quatrième alinéa
| Article 35, paragraphe 1, point a) | — | Article 6, paragraphe 1, point i)
| Article 35, paragraphe 1, points b) | — | Article 12, paragraphe 5
| Article 35, paragraphe 1, point c) | | Article 12, paragraphe 6
| Article 35, paragraphe 1, point d) | — | Article 17, paragraphe 1, point b)
| Article 35, paragraphe 2 | — | Article 2, point 6)
| Article 35, paragraphe 3 | | Article 2, point 7)
| Article 35, paragraphe 4 | — | Article 12, paragraphe 8 et article 17, paragraphe 1, point a) vi)
| Article 36 | — | —
| Article 37, paragraphe 1 | — | Article 12, paragraphe 11, premier, troisième et cinquième alinéas
| Article 37, paragraphe 2 | — | Article 12, paragraphe 11, premier et deuxième alinéas
| Article 38 | — | —
| Article 39, paragraphe 1, point a) | — | Article 6, paragraphe 1, point i)
| Article 39, paragraphe 1, point b) | — | Article 12, paragraphe 7, premier alinéa
| Article 39, paragraphe 1, point c) | — | —
| Article 39, paragraphe 1, point d) | — | Article 12, paragraphe 7, deuxième alinéa
| Article 39, paragraphe 1, point e) | — | Article 17, paragraphe 1, point b)
| Article 39, paragraphe 2 | — | Article 2, point 6)
| Article 40, paragraphe 1 | — | Article 12, paragraphe 9
| Article 40, paragraphe 2 | — | —
| Article 41 | — | Article 12, paragraphe 10
| Article 42, premier alinéa | — | Article 12, paragraphe 12, troisième alinéa
| Article 42, deuxième alinéa | — | —
| Article 42 bis, paragraphe 1 | — | Article 8, paragraphe 1, point a)
| Article 42 bis, paragraphe 2 | — | Article 8, paragraphe 2
| Article 42 bis, paragraphe 3 | — | Article 8, paragraphe 3
| Article 42 bis, paragraphe 4 | — | Article 8, paragraphe 4
| Article 42 bis, paragraphe 5 | — | Article 8, paragraphe 5
| Article 42 bis, paragraphe 5 bis | — | Article 8, paragraphe 6
| Article 42 ter | — | Article 8, paragraphe 7
| Article 42 quater | — | Article 8, paragraphe 8
| Article 42 quinquies | — | Article 16, paragraphe 1, point c)
| Article 42 sexies | — | Article 8, paragraphe 1, point b)
| Article 42 septies | — | Article 8, paragraphe 9
| Article 43, paragraphe 1, partie introductive | — | Article 16, paragraphe 1, partie introductive
| Article 43, paragraphe 1, point 1) | — | Article 16, paragraphe 1, point a)
| Article 43 paragraphe 1, point 2), premier alinéa | — | Article 17 paragraphe 1, point g), premier alinéa
| Article 43 paragraphe 1, point 2), deuxième alinéa | — | Article 17, paragraphe 1, point k)
| Article 43, paragraphe 1, point 3) | — | Article 17, paragraphe 1, point h)
| Article 43, paragraphe 1, point 4) | — | Article 17, paragraphe 1, point i)
| Article 43, paragraphe 1, point 5) | — | Article 17, paragraphe 1, point j)
| Article 43, paragraphe 1, point 6) | — | Article 16, paragraphe 1, point g)
| Article 43, paragraphe 1, point 7) | — | Article 16, paragraphe 1, point d)
| Article 43, paragraphe 1, point 7 bis) | — | Article 17, paragraphe 1, point p)
| Article 43, paragraphe 1, point 7 ter) | — | Article 2, point 3) et article 17, paragraphe 1, point r)
| Article 43, paragraphe 1, point 8) | — | Article 18, paragraphe 1, point a)
| Article 43, paragraphe 1, point 9) | — | Article 17, paragraphe 1, point e)
| Article 43, paragraphe 1, point 10) | — | —
| Article 43, paragraphe 1, point 11) | — | Article 17, paragraphe 1, point f)
| Article 43, paragraphe 1, point 12) | — | Article 17, paragraphe 1), point d), premier alinéa
| Article 43, paragraphe 1, point 13) | — | Article 16, paragraphe 1, point e)
| Article 43, paragraphe 1, point 14) a) | — | Article 17, paragraphe 1, point c) i)
| Article 43, paragraphe 1, point 14) b) | — | Article 17, paragraphe 1, point c) ii)
| Article 43, paragraphe 1, point 15) | — | Article 18, paragraphe 1, point b) et article 18, paragraphe 3
| Article 43, paragraphe 2 | — | —
| Article 43, paragraphe 3 | — | Article 17, paragraphe 1), point d), deuxième alinéa
| Article 44 | — | —
| Article 45, paragraphe 1 | — |
Article 17 paragraphe 1, point g), deuxième alinéa
Article 28, paragraphe 3
| Article 45, paragraphe 2 | — | Article 18, paragraphe 2
| Article 46 | — | Article 19
| Article 46 bis | — | Article 20
| Article 47, paragraphes 1 et 1 bis | — | Article 30, paragraphes 1 et 2
| Article 47, paragraphe 2 | — | Article 31, paragraphe 1
| Article 47, paragraphe 3 | — | Article 31, paragraphe 2
| Article 48 | — | Article 32, paragraphe 1
| Article 49 | — | Article 32, paragraphe 2
| Article 50 | — | Article 17, paragraphe 1, point o)
| Article 50 bis | — | —
| Article 50 ter | — | Article 33, paragraphe 1, point a)
| Article 50 quater | — | Article 33, paragraphe 2
| Article 51, paragraphe 1 | — | Article 34, paragraphe 1
| Article 51, paragraphe 2 | — | —
| Article 51, paragraphe 3 | — | —
| Article 51 bis | — | Article 35
| Article 52 | — | —
| Article 53, paragraphe 2 | — | Article 3, paragraphe 13
| Article 53 bis | — | Article 40
| Article 55 | — | —
| Article 56, paragraphe 1 | — | —
| Article 56, paragraphe 2 | — | Article 17, paragraphe 1, points l), m) et n)
| Article 57 | — | Article 37
| Article 57 bis | — | Article 38
| Article 58 | — | Article 39
| Article 59, paragraphe 1 | — | Article 9, paragraphe 7, point a)
| Article 59, paragraphes 2 à 6, point a) | — | Article 9, paragraphe 7, point a), et article 27
| Article 59, paragraphe 6, points b) et c) | — | Article 9, paragraphe 7, points b) et c)
| Article 59, paragraphes 7 et 8 | — | Article 9, paragraphe 7, point a), et article 27
| Article 59, paragraphe 9 | — | Article 27, paragraphe 9
| Article 60 | — | —
| Article 60 bis | — | Article 51
| Article 61 | — | Article 17, paragraphe 2
| Article 61 bis | — | —
| Article 62 | — | Article 55
| — | Article 1er, paragraphe 1 | Article 22, paragraphe 1
| — | Article 1er, paragraphe 2 | Article 22, paragraphe 2
| — | Article 2, paragraphes 1, 2 et 3 | Article 22, paragraphes 3, 4 et 5
| — | Article 3, paragraphe 1 | Article 22, paragraphe 6
| — | Article 3, paragraphe 2 | Article 2, point 10)
| — | Article 4, paragraphe 1 | Article 21
| — | Article 4, paragraphe 2 | —
| — | Article 5 | —
| — | Article 6, paragraphe 1 | Article 23, paragraphe 2
| — | Article 6, paragraphe 2 | Article 3, paragraphe 8
| — | Article 6, paragraphe 3 | Article 3, paragraphe 9, deuxième alinéa, article 3, paragraphes 10 et 11
| — | Article 6, paragraphe 4 | Article 23, paragraphe 2
| — | Article 7, paragraphe 1 | Article 23, paragraphe 3
| — | Article 7, paragraphe 2 | Article 23, paragraphe 4
| — | Article 7, paragraphe 3 | Article 23, paragraphe 3, partie introductive
| — | Article 8 | Article 23, paragraphe 5
| — | Article 9, paragraphe 1 | Article 23, paragraphe 6
| — | Article 9, paragraphe 2 | —
| — | Article 10 | Article 23, paragraphe 7
| — | Article 11 | Article 23, paragraphe 8
| — | Article 12, paragraphe 1 | Article 22, paragraphe 7
| — | Article 12, paragraphe 2 | Article 22, paragraphe 8
| — | Article 12, paragraphe 3 | Article 22, paragraphe 9
| — | Article 13, paragraphes 1 et 2 | Article 2, point 16) et article 6, paragraphe 1, point j)
| — | Article 13, paragraphe 2 bis | Article 23, paragraphe 10
| — | Article 13, paragraphe 3 | Article 23, paragraphe 9
| — | Article 15 | —
| — | Article 16 | Article 4
| — | Article 17, paragraphe 1 | Article 24, paragraphe 1
| — | Article 17, paragraphe 2 | —
| — | Article 18 | Article 24, paragraphe 2
| — | Article 19 | Article 24, paragraphe 3, points a) à e)
| — | Article 20 | —
| — | Article 21 | Article 24, paragraphe 4
| — | Article 22 | Article 24, paragraphe 5
| — | Article 23 | Article 24, paragraphe 6
| — | Article 24 | —
| — | Article 25, paragraphe 1 | Article 6, paragraphe 1, point b)
| — | Article 25, paragraphe 2 | Article 4, paragraphe 4
| — | Article 26, paragraphe 1 | Article 24, paragraphe 7
| — | Article 26, paragraphe 2 | —
| — | Article 26, paragraphe 3 | Article 6, paragraphe 1, point j)
| — | Article 27 | Article 24, paragraphe 8
| — | Article 28 | Article 24, paragraphe 9
| — | Article 29, paragraphe 1 | Article 24, paragraphe 10
| — | Article 29, paragraphe 2 | Article 24, paragraphe 11
| — | Article 29, paragraphe 3 | Article 24, paragraphe 12
| — | Article 29, paragraphe 4 | Article 24, paragraphe 13
| — | Article 29, paragraphe 5 | Article 24, paragraphe 14
| — | Article 30, paragraphe 1 | Article 24, paragraphe 3), point c)
| — | Article 30, paragraphe 2 | —
| — | Article 31 | Article 24, paragraphe 3), point f)
| — | Article 32, paragraphes 1 et 2 | Article 26
| — | Article 32, paragraphe 3 | —
| — | Article 33 | Article 27
| — | Article 34, partie introductive, et article 34, paragraphe 1, première phrase | Article 16, paragraphe 1, point a) et article 28, paragraphe 1
| — | Article 34, paragraphe 1, deuxième phrase | —
| — | Article 34, paragraphe 2 | Article 28, paragraphe 2, point a)
| — | Article 34, paragraphe 3, point a) | Article 28, paragraphe 2, point b)
| — | Article 34, paragraphe 3, point b) | —
| — | Article 34, paragraphe 4 | Article 28, paragraphe 2, point c)
| — | Article 34, paragraphe 5 | Article 28, paragraphe 2, point d)
| — | Article 34, paragraphe 6 | Article 16, paragraphe 1, point g) et article 28, paragraphe 1
| — | Article 34, paragraphe 7 | Article 16, paragraphe 1, point d) et article 28, paragraphe 1
| — | Article 34, paragraphe 7 bis | Article 17, paragraphe 1, point p)
| — | Article 34, paragraphe 7 ter | Article 17, paragraphe 1, point r)
| — | Article 34, paragraphe 8 | Article 18, paragraphe 1, point a)
| — | Article 34, paragraphe 9, point a) | Article 17, paragraphe 1, point e)
| — | Article 34, paragraphe 9, point b) | Article 28, paragraphe 1, point b)
| — | Article 34, paragraphe 10 | —
| | Article 34, paragraphe 11 | Article 17, paragraphe 1, point f) et article 28, paragraphe 1
| — | Article 34, paragraphes 12 et 13 | Article 28, paragraphe 1, point c)
| — | Article 34, paragraphe 14 | Article 16, paragraphe 1, point c) et article 28, paragraphe 1
| — | Article 17, paragraphe 1, point c) | Article 17, paragraphe 1, point c) et article 28, paragraphe 1
| — | Article 34, paragraphe 16 | Article 18, paragraphe 1, point b) et article 28, paragraphe 1
| — | Article 35, paragraphe 1 | Article 28, paragraphe 3
| — | Article 35, paragraphe 2 | —
| — | Article 36, paragraphe 1 | Article 19, paragraphe 1 et article 29, paragraphe 1
| — | Article 36, paragraphe 2, point a) | —
| — | Article 36, paragraphe 2, points b) et c) | Article 19, paragraphe 2, points b) et c)
| — | 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
| — | Article 36, paragraphe 2, point f) | Article 29, paragraphe 2, point b)
| — | Article 36, paragraphe 3 | Article 29, paragraphe 3
| — | Article 36 bis | Article 33, paragraphe 1, point b)
| — | Article 36 ter | Article 33, paragraphe 2
| — | Article 37, paragraphe 1 | Article 34, paragraphes 1 et 2
| — | Article 37, paragraphe 2 | Article 35
| — | Article 37, paragraphe 4 | Article 35
| — | Article 38, paragraphe 1 | Article 30, paragraphe 1, premier alinéa, et article 30, paragraphe 3, premier alinéa
| — | Article 38, paragraphe 2 | Article 30, paragraphe 1, deuxième alinéa
| — | Article 38, paragraphe 3 | —
| — | Article 38, paragraphe 4 | Article 30, paragraphe 3, deuxième alinéa
| — | Article 38, paragraphes 5 et 6 | —
| | Article 38, paragraphe 7 | Article 40
| — | Article 38 bis | —
| — | Article 39 | —
| — | Article 40 | —
| — | Article 41, paragraphe 1 | Article 2, point 12)
| — | Article 41, paragraphe 1 bis | Article 2, point 3)
| — | Article 41, paragraphes 2 à 5 | —
| — | Article 42 | —
| — | Article 43 | —
| — | Article 44 | —
| — | Article 45 | —
| — | Article 46 | —
| — | Article 47 | —
| — | Article 48 | Article 51
| — | Article 49 | —
| — | Article 50 | —
| — | Article 50 bis | —
| — | Article 51 | Article 55