| CPC E04F 13/0894 (2013.01) [E04F 13/0866 (2013.01); E04F 13/0871 (2013.01); E04F 15/02033 (2013.01); E04F 15/02038 (2013.01); E04F 15/107 (2013.01); E04F 2201/0115 (2013.01); E04F 2201/0146 (2013.01)] | 22 Claims |

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1. A panel, comprising a substrate and a top layer,
wherein the top layer comprises a decor layer and a wear layer,
wherein the panel is provided at a first pair of opposite edges with coupling parts, arranged for cooperating with each other, as male coupling parts and female coupling parts, for coupling two such panels at the first pair of opposite edges to each other in a floor, wall or ceiling covering;
wherein the male coupling part is provided at a male edge of the first pair of opposite edges;
wherein the female coupling part is provided at a female edge of the first pair of opposite edges;
wherein the coupling parts are provided with mechanical locking means arranged to prevent a drifting apart of two coupled panels into a direction perpendicular to a surface of the coupled panels as and into a direction perpendicular to respective coupled edges of the two coupled panels in a plane parallel to the coupled panels;
wherein the male coupling part, comprises a section of an upper surface provided below the surface of the panel and below a location of the decor layer,
wherein said upper surface of said section is provided with a substantially uniform color;
wherein a visual appearance of said upper surface of said section differs over a full surface thereof from the visual appearance of a decor layer,
wherein in a coupled condition of a first such panel coupled at the male edge thereof onto the female edge of a second such panel, the female edge overlaps part of the upper surface of said section of the male edge of the first such panel such that part of the upper surface of said section of the male edge of the first such panel is hidden from view whereas part of the upper surface of said section is visible in the view perpendicular to the surface of the coupled panels,
wherein the part of the upper surface of said section that is visible in the view perpendicular to the surface of the coupled panels is at least 1.5 mm wide.
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