+CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT
---+Article 9 General provisions concerning the balance sheet and the profit and loss account
------+Article 9 1.
------+Article 9 2.
------+Article 9 3.
------+Article 9 4.
------+Article 9 5.
------+Article 9 6.
------+Article 9 7.
---+Article 10 Presentation of the balance sheet
---+Article 11 Alternative presentation of the balance sheet
---+Article 12 Special provisions relating to certain balance sheet items
------+Article 12 1.
------+Article 12 2.
------+Article 12 3.
------+Article 12 4.
------+Article 12 5.
------+Article 12 6.
------+Article 12 7.
------+Article 12 8.
------+Article 12 9.
------+Article 12 10.
------+Article 12 11.
------+Article 12 12.
---+Article 13 Presentation of the profit and loss account
------+Article 13 1.
------+Article 13 2.
---+Article 14 Simplifications for small and medium-sized undertakings
------+Article 14 1.
------+Article 14 2.

CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

CHAPTER 3 BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

1. Forbhreathnú

,
Article 9 General provisions concerning the balance sheet and the profit and loss account
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.
Article 11 Alternative presentation of the balance sheet

Article 11

Alternative presentation of the balance sheet

Member States may permit or require undertakings, or certain classes of undertaking, to present items on the basis of a distinction between current and non-current items in a different layout from that set out in Annexes III and IV, provided that the information given is at least equivalent to that otherwise to be provided in accordance with Annexes III and IV.
Article 12 Special provisions relating to certain balance sheet items
Article 13 Presentation of the profit and loss account
Article 14 Simplifications for small and medium-sized undertakings

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin
  • Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32013L0034
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