a. Each item must show, in addition to the figures for the fiscal year being closed, the figures for the immediately preceding fiscal year. For this purpose, when the two are not comparable, either because there has been a modification in the structure of the balance sheet or because of a change in allocation, the following must be made the amounts of the preceding fiscal year must be adjusted for presentation in the current fiscal year.
b. The accounting criteria may not be changed from one fiscal year to the next, except in exceptional cases, which shall be justified in the notes to the financial statements.
c. Items to which no amount corresponds in the fiscal year or in the preceding year shall not be shown.
d. The structure may not be modified from one fiscal year to the next, except in exceptional cases, which shall be indicated in the report.
e. New items may be added to those foreseen in the standard and abbreviated models, provided that their content is not foreseen in the existing ones.
f. A more detailed subdivision may be made of the items appearing in the models, both in the normal and in the abbreviated.
g. Items preceded by Arabic numerals may be grouped together if they represent only an amount irrelevant to show a true and fair view or if clarity is desired.
