The present invention provides a panel. The panel includes an upper transverse edge having an upper overlap area intended to be covered by an adjacent panel and a lower transverse edge having a lower overlap area intended to covered by an adjacent panel. The panel also includes a first longitudinal edge having a first longitudinal rib, a central part, extending from the first longitudinal rib, having a recess located in the upper overlap area which has an opening for flush mounting an electrical junction box and a perforation located in the lower overlap area for passing through an electrical connector. The panel further includes a second longitudinal edge extending from the central part and having a second longitudinal rib. The first longitudinal rib and the second longitudinal rib have shapes enabling them to overlap.