Section 3 Layout of the balance sheet (arts. 4-12)
| Article 4 | |
| Article 4a | |
| Article 5 | |
| Article 6 | |
| Article 7 | |
| Article 8 | |
| Article 9 | |
| Article 10 | |
| Article 11 | |
| Article 12 | |
Date-stamp loading
| Article 4 | |
| Article 4a | |
| Article 5 | |
| Article 6 | |
| Article 7 | |
| Article 8 | |
| Article 9 | |
| Article 10 | |
| Article 11 | |
| Article 12 | |