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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 23 changes in this version: compare with the current text.

Article 23

Article 23

1.Net turnover.

2.Variation in stocks of finished goods and in work in progress.

3.Work performed by the undertaking for its own purposes and capitalized.

4.Other operating income.

5.(a) Raw materials and consumables. (b) Other external charges.

6.Staff costs: (a) wages and salaries; (b) social security costs, with a separate indication of those relating to pensions.

7.(a) Value adjustments in respect of formation expenses and of tangible and intangible fixed assets. (b) Value adjustments in respect of current assets, to the extent that they exceed the amount of value adjustments which are normal in the undertaking concerned.

8.Other operating charges.

9.Income from participating interests, with a separate indication of that derived from affiliated undertakings.

10.Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.

11.Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.

12.Value adjustments in respect of financial assets and of investments held as current assets.

13.Interest payable and similar charges, with a separate indication of those concerning affiliated undertakings.

14.Tax on profit or loss on ordinary activities.

15.Profit or loss on ordinary activities after taxation.

16.Extraordinary income.

17.Extraordinary charges.

18.Extraordinary profit or loss.

19.Tax on extraordinary profit or loss.

20.Other taxes not shown under the above items.

21.Profit or loss for the financial year.

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