+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. Ülevaade

,

1.1 Viited

1.2 Tuvastatud nõuded

1.3 Seotud standardid

2. Tuvastatud nõuded

Nõuded

3. Seotud standardid

Standardid