2. — Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3)…

2.

Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies · European Union

The accounting statement provided for in paragraph 1 (c) 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: it shall not be necessary to take a fresh physical inventory; the valuations shown in the last balance sheet shall 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.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-11 · Text as adopted (Official Journal); later amendments are not incorporated in this text.