+Artikolu 9 2.

Artikolu 9 2.

Fil-karta tal-bilanċ u fil-kont tal-qligħ u t-telf l-entrati stipulati fl-Annessi III sa VI għandhom jintwerew separatament fl-ordni indikata. L-Istati Membri għandhom jippermettu subdiviżjoni aktar dettaljata ta' dawk l-entrati għandha tiġi permessa, soġġett għall-konformità mal-formati preskritti. L-Istati Membri għandhom jippermettu ż-żieda ta' of subtotali u ta' entrati ġodda, sakemm il-kontenut tagħhom ma jkunx kopert minn xi waħda mill-entrati fil-formati preskritti. L-Istati Membri jistgħu jesiġu subdiviżjoni bħal din jew subtotali jew entrati ġodda.

1. Ħarsa ġenerali

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1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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