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

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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 88 provisions change. Article 7 is deleted from 19/07/2013.

Article 7

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Article 7

Any set-off between asset and liability items, or between income and expenditure items, shall be prohibited.

Official text · consolidated version 01/07/2013 (no longer in force) Open full page ↗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.