The Member States may permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria: - balance sheet total: 1 000 000 EUA,
- net turnover: 2 000 000 EUA,
- average number of employees during the financial year: 50
to draw up abridged balance sheets showing only those items preceded by letters and roman numerals in Articles 9 and 10, disclosing separately the information required in brackets in D (II) under "Assets" and C under "Liabilities" in Article 9 and in D (II) in Article 10, but in total for each.