Introductory Text
Article 1.. . . . . . . . . ....
Article 1a.. . . . . . . . . ....
SECTION 1 General provisions
Article 2.. . . . . . . . . ....
SECTION 2 General provisions concerning the balance sheet and the profit and loss account
Article 3.. . . . . . . . . ....
Article 4.. . . . . . . . . ....
Article 5.. . . . . . . . . ....
Article 6.. . . . . . . . . ....
Article 7.. . . . . . . . . ....
SECTION 3 Layout of the balance sheet
Article 8.. . . . . . . . . ....
Article 9.. . . . . . . . . ....
Article 10.. . . . . . . . . ....
Article 10a.. . . . . . . . . ....
Article 11.. . . . . . . . . ....
Article 12.. . . . . . . . . ....
Article 13.. . . . . . . . . ....
Article 14.. . . . . . . . . ....
SECTION 4 Special provisions relating to certain balance sheet items
Article 15.. . . . . . . . . ....
Article 16.. . . . . . . . . ....
Article 17.. . . . . . . . . ....
Article 18.. . . . . . . . . ....
Article 19.. . . . . . . . . ....
Article 20.. . . . . . . . . ....
Article 21.. . . . . . . . . ....
SECTION 5 Layout of the profit and loss account
Article 22.. . . . . . . . . ....
Article 23.. . . . . . . . . ....
Article 24.. . . . . . . . . ....
Article 25.. . . . . . . . . ....
Article 26.. . . . . . . . . ....
Article 27.. . . . . . . . . ....
SECTION 6 Special provisions relating to certain items in the profit and loss account
Article 28.. . . . . . . . . ....
Article 29.. . . . . . . . . ....
Article 30.. . . . . . . . . ....
SECTION 7 Valuation rules
Article 31.. . . . . . . . . ....
Article 32.. . . . . . . . . ....
Article 33.. . . . . . . . . ....
Article 34.. . . . . . . . . ....
Article 35.. . . . . . . . . ....
Article 36.. . . . . . . . . ....
Article 37.. . . . . . . . . ....
Article 38.. . . . . . . . . ....
Article 39.. . . . . . . . . ....
Article 40.. . . . . . . . . ....
Article 41.. . . . . . . . . ....
Article 42.. . . . . . . . . ....
SECTION 7a Valuation at fair value
Article 42a.. . . . . . . . . ....
Article 42b.. . . . . . . . . ....
Article 42c.. . . . . . . . . ....
Article 42d.. . . . . . . . . ....
Article 42e.. . . . . . . . . ....
Article 42f.. . . . . . . . . ....
SECTION 8 Contents of the notes on the accounts
Article 43.. . . . . . . . . ....
Article 44.. . . . . . . . . ....
Article 45.. . . . . . . . . ....
SECTION 9 Contents of the annual report
Article 46.. . . . . . . . . ....
Article 46a.. . . . . . . . . ....
SECTION 10 Publication
Article 47.. . . . . . . . . ....
Article 48.. . . . . . . . . ....
Article 49.. . . . . . . . . ....
Article 50.. . . . . . . . . ....
Article 50a.. . . . . . . . . ....
SECTION 10A Duty and liability for drawing up and publishing the annual accounts and the annual report
Article 50b.. . . . . . . . . ....
Article 50c.. . . . . . . . . ....
SECTION 11 Auditing
Article 51.. . . . . . . . . ....
Article 51a.. . . . . . . . . ....
SECTION 12 Final provisions
Article 52.. . . . . . . . . ....
Article 53.. . . . . . . . . ....
Article 53a.. . . . . . . . . ....
Article 54.. . . . . . . . . ....
Article 55.. . . . . . . . . ....
Article 56.. . . . . . . . . ....
Article 57.. . . . . . . . . ....
Article 57a.. . . . . . . . . ....
Article 58.. . . . . . . . . ....
Article 59.. . . . . . . . . ....
Article 60.. . . . . . . . . ....
Article 60a.. . . . . . . . . ....
Article 61.. . . . . . . . . ....
Article 61a.. . . . . . . . . ....
Article 62.. . . . . . . . . ....