{"id":1220,"date":"2016-07-03T00:07:00","date_gmt":"2016-07-03T00:07:00","guid":{"rendered":""},"modified":"2016-11-29T16:15:56","modified_gmt":"2016-11-29T15:15:56","slug":"burgerlijk-wetboek-boek-2-artikel-420-waardeverminderingen-op-effecten-en-deelnemingen","status":"publish","type":"post","link":"https:\/\/wetboekplus.nl\/burgerlijk-wetboek-boek-2-artikel-420-waardeverminderingen-op-effecten-en-deelnemingen\/","title":{"rendered":"Artikel 420"},"content":{"rendered":"
Waardeverminderingen op de tot de vaste activa behorende effecten en deelnemingen mogen in de winst- en verliesrekening met de ongedaanmakingen van de afboekingen worden gesaldeerd, voor zover de waardeverminderingen niet aan de herwaarderingsreserve worden onttrokken. Het eerste lid is eveneens van toepassing op de waardeverminderingen en ongedaanmakingen van de afboekingen ter zake van vorderingen op… lees meer »<\/a><\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[120,106],"tags":[],"_links":{"self":[{"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/posts\/1220"}],"collection":[{"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/comments?post=1220"}],"version-history":[{"count":1,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/posts\/1220\/revisions"}],"predecessor-version":[{"id":9855,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/posts\/1220\/revisions\/9855"}],"wp:attachment":[{"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/media?parent=1220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/categories?post=1220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wetboekplus.nl\/wp-json\/wp\/v2\/tags?post=1220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}