Company law 3. Company restructuring Many directives deal with issues relating to company restructuring which is a favourite topic for the EU: * Directive 2011/35/EU of the European Parliament and of the Council of 5 April 2011 concerning mergers of public limited liability companies (Before 1 July 2011: Third Council Directive 78/855/ EEC of 9 October 1978 based on Article 54 (3) (g) of the Treaty concerning mergers of public limited liability companies). * Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies. * Directive 2009/109/EC of the European Parliament and of the Council of 16 September 2009 amending Council Directives 77/91/ EEC, 78/855/EEC and 82/891/EEC, and Directive 2005/56/EC as regards reporting and documentation requirements in the case of mergers and divisions. * Directive 2007/63/EC of the European Parliament and of the Council of 13 November 2007 amending Council Directives 78/855/ EEC and 82/891/EEC as regards the requirement of an independent expert's report on the occasion of merger or division of public limited liability companie. * Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies. 4. Company accounts At least three directives relate to company accounts: * Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54 (3) (g) of the Treaty, on the annual accounts of certain types of companies. * Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54 (3) (g) of the Treaty, on consolidated accounts. * Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty, on the approval of persons responsible for carrying out the statutory audits of accounting documents. 299