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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 8 changes in this version: compare with the current text.

View as of 29/06/2006 What changes

Article 8

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Article 8

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For the presentation of the balance sheet, the Member States shall prescribe one or both of the (1)OJ No L 26, 31.1.1977, p. 1.

layouts prescribed by Articles 9 and 10. If a Member State prescribes both, it may allow companies to choose between them.