AI Summary of Annex III Horizontal layout of the balance sheet provided for in Article 10
Assets are organised under A–E. A covers subscribed capital unpaid with a note on called‑up capital placement where national law differs. B covers formation expenses as permitted by national law. C (Fixed assets) is split into I Intangible assets (development costs where permitted; concessions, patents, licences, trade marks and similar rights acquired or created where allowed; goodwill acquired for valuable consideration; payments on account), II Tangible assets (land and buildings; plant and machinery; other fixtures and fittings, tools and equipment; payments on account and assets in course of construction), and III Financial assets (shares and loans to affiliated undertakings, participating interests, loans to linked undertakings, investments held as fixed assets and other loans). D Current assets comprises Stocks, Debtors (with amounts due after more than one year shown separately and specific items including subscribed capital called but not paid and prepayments and accrued income subject to national law placement), Investments and Cash at bank and in hand. E covers prepayments and accrued income except where national law requires these under D(II)(6).
Capital, reserves and liabilities are organised under A–D. A (Capital and reserves) lists Subscribed capital (with separate showing of paid up where national law requires), Share premium account, Revaluation reserve, Reserves (legal; reserve for own shares; reserves provided by the articles; other reserves including the fair value reserve), Profit or loss brought forward and Profit or loss for the financial year. B lists provisions for pensions and similar obligations, taxation and other provisions. C (Creditors) requires separate presentation of amounts due within one year and after more than one year and includes debenture loans (convertible shown separately), amounts owed to credit institutions, payments received on account, trade creditors, bills of exchange payable, amounts owed to affiliated and linked undertakings, other creditors (including tax and social security authorities) and accruals and deferred income (unless national law provides these under D). D covers accruals and deferred income except where national law requires these under C(9).
Annex III Horizontal layout of the balance sheet provided for in Article 10
Assets
A. Subscribed capital unpaid
of which there has been called
(unless national law provides that called-up capital is to be shown under 'Capital and reserves', in which case the part of the capital called but not yet paid shall appear as an asset either under A or under D (II) (5)).
B. Formation expenses
as defined by national law, and in so far as national law permits their being shown as an asset. National law may also provide for formation expenses to be shown as the first item under 'Intangible assets'.
I. Intangible assets
1. Costs of development, in so far as national law permits their being shown as assets.
2. Concessions, patents, licences, trade marks and similar rights and assets, if they were:
(a) acquired for valuable consideration and need not be shown under C (I) (3); or
(b) created by the undertaking itself, in so far as national law permits their being shown as assets.
3. Goodwill, to the extent that it was acquired for valuable consideration.
4. Payments on account.
II. Tangible assets
1. Land and buildings.