Low: 3 Chapter. 5 § second to fourth paragraphs AAA (highlighted in red)
Comparative
5 § For each item or sub-item in the balance, income and those notes provided in 4 § fourth paragraph 2 the amount of the corresponding record for the last financial year indicated.
If the company has changed the principles of valuation, classification or indelning of items or sub-items, the entries for the last financial year are translated or amended in the manner required for them to be comparable to financial records in a meaningful way.
If there are special reasons, and it is compatible with 2 Chapter. 2 and 3 §§, may be deviation from the provisions of the second paragraph made. In this case, the explanation of the reasons for the deviation mentioned in the notes.
The second paragraph does not apply to small businesses provided information on the lack of comparability given in the notes. Create (2006:871).