Panel comprising coupling parts

A panel which is rectangular and has a first pair of opposite edges and a second pair of opposite edges, wherein the panel has a substrate and a top surface, wherein said substrate comprises wood;

• wherein, on first and second edges of the first pair of opposite edges and first and second edges of the second pair of opposite edges, the panel comprises coupling parts which allows coupling of the panel to another such panel via a rotating movement or via a downward movement M;
• the coupling part on the first edge of the first pair of opposite edges has a tongue and a downwardly directed locking groove;
• the coupling part on the second edge of the first pair of opposite edges comprises a groove and a locking lip;
• wherein the locking lip delimits the groove along a bottom and wherein the locking lip comprises an upwardly directed locking element;
• wherein the tongue is configured to cooperate with the groove on the second edge of the first pair of opposite edges of another such panel in order to achieve a vertical interlocking between the respective edges;
• and
• wherein the downwardly directed locking groove is configured to cooperate with the upwardly directed locking element on the second edge of the first pair of opposite edges of another such panel in order to achieve a horizontal interlocking between the respective edges;
• wherein the first edge of the first pair of opposite edges has a first substantially vertical contact face;
• the second edge of the first pair of opposite edges has a second substantially vertical contact face;
• in a coupled position of the first edge of the first pair of opposite edges of the panel and the second edge of the first pair of opposite edges of another such panel, the first substantially vertical contact face of the panel makes contact with the second substantially vertical contact face of the other such panel;
• the coupling part of the second edge has a nose situated under the second substantially vertical contact face, wherein the nose projects further from the second edge than the second substantially vertical contact face;
• the coupling part of the first edge has an undercut under the first substantially vertical contact face;
• wherein the nose is configured to cooperate with the undercut on the first edge of another such panel in order to achieve a vertical interlocking between the respective edges.