Article 428 — Drawing-up of the Balance Sheet and Profit and

1/ The balance sheet, and profit and loss account shall be prepared each year in the same form as in preceding years and the methods of valuation shall remain the same, unless the general meeting adopts variations in the mode of presentation of the accounts or methods of valuation on the reasoned advice of the Auditors. 2/ The profit and loss account shall show under separate heads losses or profits arising out of the company`s various activities.