For the presentation of the profit and loss account, the Member States shall prescribe one or more of the layouts provided for in Articles 23 to 26. If a Member State prescribes more than one layout, it may allow companies to choose from among them.
◷
New version applies from 29/06/2006 — introduced by Directive 2006/43/EC.
75 provisions change.
Later versions: 01/01/2007, 16/07/2009, 10/04/2012, 01/07/2013, 19/07/2013.
Article 22 changes in this version: compare with the current text.