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Article 14 › 2

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

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‧.

National law under this provision

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Source: EUR-Lex CELLAR · retrieved 2026-08-27