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AI Summary of Article 10 Presentation of the balance sheet

For the presentation of the balance sheet, Member States shall prescribe one or both of the layouts set out in Annexes III and IV.

If a Member State prescribes both layouts, it shall permit undertakings to choose which of the prescribed layouts to adopt.

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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 19 July 2013 - onwards
Version 2 of 2

Article 10 Presentation of the balance sheet

For the presentation of the balance sheet, Member States shall prescribe one or both of the layouts set out in Annexes III and IV. If a Member State prescribes both layouts, it shall permit undertakings to choose which of the prescribed layouts to adopt.

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