(1) The form of presentation, and more particularly the classifications used, are to be upheld in the consecutive balance sheets and profit and loss accounts unless exceptional cases require deviations due to special circumstances. The deviations are to be stated in the notes and the reasons therefor are to be provided.
(2) The balance sheet as well as the profit and loss account are to state the amount reported for each item for the preceding financial year. Where the amounts are not comparable, this fact is to be stated in the notes and an explanation therefor is to be provided. Where the amount reported for the preceding financial year is adjusted, this is likewise to be stated in the notes and an explanation therefor is to be provided.
(3) Where an asset or a debt obligation relates to more than one balance sheet item, its additional relationship to other items is to be noted in the item in which the asset or debt obligation has been reported, or this fact is to be stated in the notes, should this be required in order to draw up transparent and clearly arranged annual financial statements.
(4) Where several lines of business exist and this calls for the classifications used in the annual financial statements to comply with different classification rules, the annual financial statements are to be drawn up in accordance with the classification rules applying to one line of business and are to be supplemented in accordance with the classification rules applying to the other line of business. The supplementation is to be stated in the notes and the reasons therefor are to be provided.
(5) It is permissible to further break down the items into more detailed classifications; however, the classifications stipulated by the classification rules are to be adhered to. New items and subtotals may be added if they are not covered, in terms of their substance, by an item stipulated by the classification rules.
(6) The classifications used for those items of the balance sheet and the profit and loss account identified by Arabic numerals and their designations are to be modified if this is necessary, given the particular nature of the share capital company, in order to draw up transparent and clearly arranged annual financial statements.
(7) Those items of the balance sheet and of the profit and loss account identified by Arabic numerals may be aggregated and shown as a single item unless special form sheets are prescribed, provided that
1. they include an amount that is not essential for the purpose of accurately presenting the situation in keeping with actual circumstances within the meaning of section 264 (2), or provided that
2. this serves to enhance the clarity of the presentation; in such event, however, the aggregated items must be shown separately in the notes.
(8) An item of the balance sheet or of the profit and loss account that does not show any amount is not required to be listed unless an amount was shown under this item in the preceding financial year.