Where it has been contractually agreed that, in the event of winding up or of bankruptcy, liabilities, whether or not evidenced by certificates, are to be repaid only after the claims of all other creditors have been met, the liabilities in question shall be shown under this item.
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New version applies from 05/09/2006 — introduced by Directive 2006/46/EC.
51 provisions change.
Article 21 moves to another heading in this version: compare.