+Article 97 2.

Article 97 2.

The accounting statement provided for in point (c) of the first subparagraph of paragraph 1 shall be drawn up using the same methods and the same layout as the last annual balance sheet.

However, the laws of a Member State may provide that:

(a) 

it is not necessary to take a fresh physical inventory;

(b) 

the valuations shown in the last balance sheet are to be altered only to reflect entries in the books of account; the following shall nevertheless be taken into account:

— 
interim depreciation and provisions,
— 
material changes in actual value not shown in the books.

1. Resumen

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1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

Requisitos

3. Estándares relacionados

Estándares