1. The specifications for the coverage of the characteristics shall be as laid down in the Annex I of this Regulation.
2. In these specifications, references to company accounts use the headings laid down in Article 9 and Article 23 of Council Directive 78/660/EEC ( 2 ) for the purposes of presentation of the balance sheet and the profit and loss account, respectively.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of Commission Regulation (EC) No 772/2005 (LawPlayer, data as of 2026-07-04)