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+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. Prezentare generală
1.1 Referințe1.2 Cerințe identificate1.3 Standarde asociate2. Cerințe identificate
3. Standarde asociate
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