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

Article 25

Article 25

1.Net turnover.

2.Cost of sales (including value adjustments).

3.Gross profit or loss.

4.Distribution costs (including value adjustments).

5.Administrative expenses (including value adjustments).

6.Other operating income.

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

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

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

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

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

12.Tax on profit or loss on ordinary activities. Profit or loss on ordinary activities after taxation.

13.Profit or loss on ordinary activities after taxation. 14. Extraordinary income.

15.Extraordinary charges.

16.Extraordinary profit or loss.

17.Tax on extraordinary profit or loss.

18.Other taxes not shown under the above items.

19.Profit or loss for the financial year.

Official text · the act as published Open full page ↗
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