+Article 14 Simplifications for small and medium-sized undertakings
---+Article 14 1.
---+Article 14 2.
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Article 14 Simplifications for small and medium-sized undertakings
1. Ħarsa ġenerali
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Regolamentazzjoni |
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Article 14 1.
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Member States may permit small undertakings to draw up abridged balance sheets showing only those items in Annexes III and IV preceded by letters and roman numerals, disclosing separately:
(a)
the information required in brackets in D (II) under ‘Assets’ and C under ‘Capital, reserves and liabilities’ of Annex III, but in the aggregate for each; or
(b)
the information required in brackets in D (II) of Annex IV.
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Article 14 2.
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Member States may permit small and medium-sized undertakings to draw up abridged profit and loss accounts within the following limits:
(a)
in Annex V, items 1 to 5 may be combined under one item called ‘Gross profit or loss’;
(b)
in Annex VI, items 1, 2, 3 and 6 may be combined under one item called ‘Gross profit or loss’.
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
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