The items shown in the annual accounts shall be valued in accordance with Articles 34 to 42, which are based on the principle of purchase price or production cost.
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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 32 moves to another heading in this version: compare.