The Member States may authorize or require adaptation of the layout of the balance sheet and profit and loss account in order to include the appropriation of profit or the treatment of loss.
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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 6 moves to another heading in this version: compare.