Preamble
Recitals 9
Article 1
Article 1a
Section 1 - General provisions (Article 2) 1
Section 2 - General provisions concerning the balance sheet and the profit and loss account (Article 3-7) 5
Section 3 - Layout of the balance sheet (Article 8-14) 8
Section 4 - Special provisions relating to certain balance sheet items (Article 15-21) 7
Section 5 - Layout of the profit and loss account (Article 22-27) 6
Section 6 - Special provisions relating to certain items in the profit and loss account (Article 28-30) 3
Section 7 - Valuation rules (Article 31-42) 12
Section 7A - Valuation at fair value (Article 42a-42f) 6
Section 8 - Contents of the notes on the accounts (Article 43-45) 3
Section 9 - Contents of the annual report (Article 46-46a) 2
Section 10 - Publication (Article 47-50a) 5
Section 10A - Duty and liability for drawing up and publishing the annual accounts and the annual report (Article 50b-50c) 2
Section 11 - Auditing (Article 51-51a) 2
Section 12 - Final provisions (Article 52-62) 14
Amending acts 18

Article 16

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Article 16

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Rights to immovables and other similar rights as defined by national law must be shown under ‘Land and buildings’.

Official text · consolidated version 10/04/2012 (no longer in force) Open full page ↗