+Article 20 7.

Article 20 7.

The valuation shall be supplemented by the following information as appearing in the accounting books and records of an entity referred to in Article 2:

(a) 

an updated balance sheet and a report on the financial position of an entity referred to in Article 2;

(b) 

an analysis and an estimate of the accounting value of the assets;

(c) 

the list of outstanding on-balance-sheet and off-balance-sheet liabilities shown in the books and records of an entity referred to in Article 2, with an indication of the respective credits and priority of claims referred to in Article 17.

1. Przegląd

,

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

Wymagania

3. Powiązane normy

Normy