Der Gewinn oder Verlust aus der Nettoposition der monetären Posten wird gemäß den Paragraphen 27 und 28 bilanziert.
The EuropeanParliament takes the view that the company bodies should be jointly and severally liable for loss and/or damage incurred by the EPC on account ofits assets having been depleted, for the benefit of a company body, a member or a person closely associated with one of these, through acts of the company; that the recipient of an unwarranted payment by the company should be responsible for refunding it; that liability should arise only if the act was not in the recognised interests of the EPC; that liability should not arise, in particular, if the EPC is integrated within a group following a consistent policy and any disadvantages are offset by the advantages of its belonging to a group; and that the liability of the executive directors or members under other legal provisions should not be thereby affectedEurLex-2 EurLex-2