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5 artikla kassaperuste ( maksuperuste ) ekp : n kirjanpitojärjestelmässä liiketapahtumat kirjataan kassaeli maksuperustetta noudattaen .
in the context of this decision , this implies that unrealised gains are not recognised as income in the profit and loss account , but are transferred directly to a revaluation account . however , prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account ;