However, they are clearly permitted in five States: in Austria (see, in particular, Geist, R. in: Kommentar zum Handelsgesetzbuch, p. 1593 et seq., and p. 1689 et seq.); in France (Code général des impôts, Article 39-1-5o); in the United Kingdom (Statements of Standard Accounting Practice, 18, rule 6) and, by way of exception, where reasons are given for them, in Germany (HGB, Paragraph 252(2)) and in Luxembourg (Conseil d'État, 7 February 1962, Comptoir des fers et métaux, No 5735, and Counseil d'État, 8 July 1953, Mayer-Reiffers, No 5015).
Haar vader was Chester Wilmore.- De uitgever?EurLex-2 EurLex-2