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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 88 provisions change. Article 26 is deleted from 19/07/2013.

Article 26

Article 26

A. Charges

(1)

Cost of sales (including value adjustments).

(2)

Distribution costs (including value adjustments).

(3)

Administrative expenses (including value adjustments).

(4)

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

(5)

Interest payable and similar charges, with a se-parate indication of those concerning affiliated undertakings.

(6)

Tax on profit or loss on ordinary activities.

(7)

Profit or loss on ordinary activities after taxation.

(8)

Extraordinary charges.

(9)

Tax on extraordinary profit or loss.

(10)

Other taxes not shown under the above items.

(11)

Profit or loss for the financial year.

B. Income

(1)

Net turnover.

(2)

Other operating income.

(3)

Income from participating interests, with a sepa-rate indication of that derived from affiliated undertakings.

(4)

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

(5)

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

(6)

Profit or loss on ordinary activities after taxation.

(7)

Extraordinary income.

(8)

Profit or loss for the financial year.

Official text · consolidated version 01/07/2013 (no longer in force) Open full page ↗
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