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Article 36 › 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 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.

National law under this provision

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