For the presentation of the profit and loss account, the Member States shall prescribe one or both of the layouts provided for in Articles 27 and 28. If a Member State prescribes both layouts it may allow undertakings to choose between them.
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New version applies from 05/09/2006 — introduced by Directive 2006/46/EC.
51 provisions change.
Article 26 changes in this version: compare with the current text.