Provisions 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 19/07/2013 — introduced by Directive 2013/34/EU (IFRS).
88 provisions change.
Article 42 is deleted from 19/07/2013.
Article 42 - ▼M10
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Article 42
▼M10