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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
  Version 3 of 3    

Article 25

Repealed from 19 July 2013

1. Net turnover.

2. Cost of sales (including value adjustments).

3. Gross profit or loss.

4. Distribution costs (including value adjustments).

5. Administrative expenses (including value adjustments).

6. Other operating income.

7. Income from participating interests, with a separate indication of that derived from affiliated undertakings.

8. Income from other investments and loans forming part of the fixed assets, with a separate indication of that derived from affiliated undertakings.

9. Other interest receivable and similar income, with a separate indication of that derived from affiliated undertakings.

10. Value adjustments in respect of financial assets and of investments held as current assets.

11. Interest payable and similar charges, with a separate indication of those concerning affiliated undertakings.

12. Tax on profit or loss on ordinary activities.

13. Profit or loss on ordinary activities after taxation.

14. Extraordinary income.

15. Extraordinary charges

Comparing proposed amendment...