+Article 36 2.

Article 36 2.

Member States may permit micro-undertakings:

(a) 

to draw up only an abridged balance sheet showing separately at least those items preceded by letters in Annexes III or IV, where applicable. In cases where point (a) of paragraph 1 of this Article applies, items E under ‘Assets’ and D under ‘Liabilities’ in Annex III or items E and K in Annex IV shall be excluded from the balance sheet;

(b) 

to draw up only an abridged profit and loss account showing separately at least the following items, where applicable:

(i) 

net turnover,

(ii) 

other income,

(iii) 

cost of raw materials and consumables,

(iv) 

staff costs,

(v) 

value adjustments,

(vi) 

other charges,

(vii) 

tax,

(viii) 

profit or loss.

1. Panoramica

,

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti

3. Standard correlati

Standard