+Article 10 Presentation of the balance sheet

Article 10 Presentation of the balance sheet

Article 10

Presentation of the balance sheet

For the presentation of the balance sheet, Member States shall prescribe one or both of the layouts set out in Annexes III and IV. If a Member State prescribes both layouts, it shall permit undertakings to choose which of the prescribed layouts to adopt.

1. Overview

Summary	Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
EULAW -
European Regulation published on http://eur-lex.europa.eu/