Provisions for liabilities and charges may not exceed in amount the sums which are necessary.
The provisions shown in the balance sheet under "Other provisions" must be disclosed in the notes on the accounts if they are material.
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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 42 changes in this version: compare with the current text.