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Preamble
Recitals 9
Article 1
Article 1a
Section 1 - General provisions (Article 2) 1
Section 2 - General provisions concerning the balance sheet and the profit and loss account (Article 3-7) 5
Section 3 - Layout of the balance sheet (Article 8-14) 8
Section 4 - Special provisions relating to certain balance sheet items (Article 15-21) 7
Section 5 - Layout of the profit and loss account (Article 22-27) 6
Section 6 - Special provisions relating to certain items in the profit and loss account (Article 28-30) 3
Section 7 - Valuation rules (Article 31-42) 12
Section 7A - Valuation at fair value (Article 42a-42f) 6
Section 8 - Contents of the notes on the accounts (Article 43-45) 3
Section 9 - Contents of the annual report (Article 46-46a) 2
Section 10 - Publication (Article 47-50a) 5
Section 10A - Duty and liability for drawing up and publishing the annual accounts and the annual report (Article 50b-50c) 2
Section 11 - Auditing (Article 51-51a) 2
Section 12 - Final provisions (Article 52-62) 14
Amending acts 18

Article 6

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Article 6

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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.

Official text · consolidated version 10/04/2012 (no longer in force) Open full page ↗

Metadata

Not in force since 18/07/2013

↻ Amendments (0)

1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

29/06/2006 current no text change by Directive 2006/43/EC
31/07/1978 first version in the database