Dutch Legislation

Article 2:369

in force

The annual accounts and the management report · Provisions regarding the balance sheet and the notes thereto

Civil Code — Book 2 (legal persons) · Title 9 · Section 3 · In force since 1984-01-01

Source

Under the stocks belonging to the current assets, the following shall be separately included:

a.

raw materials and auxiliary materials;

b.

work in progress;

c.

finished products and merchandise;

d.

prepayments on inventories

Onder de tot de vlottende activa behorende voorraden worden afzonderlijk opgenomen:

a.

grond- en hulpstoffen;

b.

onderhanden werk;

c.

gereed produkt en handelsgoederen;

d.

vooruitbetalingen op voorraden.