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Preamble
Recitals 29
Section 1 - PRELIMINARY PROVISIONS AND SCOPE (Article 1-2) 2
Section 2 - GENERAL PROVISIONS CONCERNING THE BALANCE SHEET AND THE PROFIT AND LOSS ACCOUNT (Article 3) 1
Section 3 - LAYOUT OF THE BALANCE SHEET (Article 4-12) 10
- Article 4 - ▼M2
- Article 4a
- Article 5
- Article 6
- Article 7
- Article 8
- Article 9
- Article 10
- Article 11
- Article 12
Section 4 - SPECIAL PROVISIONS RELATING TO CERTAIN BALANCE SHEET ITEMS (Article 13-25) 13
Section 5 - LAYOUT OF THE PROFIT AND LOSS ACCOUNT (Article 26-28) 3
Section 6 - SPECIAL PROVISIONS RELATING TO CERTAIN ITEMS IN THE PROFIT AND LOSS ACCOUNT (Article 29-34) 6
Section 7 - VALUATION RULES (Article 35-39) 5
Section 8 - CONTENTS OF THE NOTES ON THE ACCOUNTS (Article 40-41) 2
Section 9 - PROVISIONS RELATING TO CONSOLIDATED ACCOUNTS (Article 42-43) 2
Section 10 - PUBLICATION (Article 44) 1
Section 11 - AUDITING (Article 45) 1
Section 12 - FINAL PROVISIONS (Article 46-49) 4
Amending acts 3

Article 7

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Article 7

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The Member States may permit the disclosure of the information referred to in Articles 5 and 6, duly broken down into the various relevant items, in the notes on the accounts.

Official text · consolidated version 05/09/2006 (in force) Open full page ↗

Metadata

✓ In force

↻ 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.

05/09/2006 current no text change by Directive 2006/46/EC
23/12/1986 first version in the database