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: 4 million EUA,
- net turnover: 8 million EUA,
- average number of employees during the financial year: 250
to adopt layouts different from those prescribed in Articles 23 to 26 within the following limits: (a) in Article 23: 1 to 5 inclusive may be combined under one item called "Gross profit or loss";
(b) in Article 24: A (1), A (2) and B (1) to B (4) inclusive may be combined under one item called "Gross profit or loss";
(c) in Article 25: (1), (2), (3) and (6) may be combined under one item called "Gross profit or loss";
(d) in Article 26, A (1), B (1) and B (2) may be combined under one item called "Gross profit or loss".
Article 12 shall apply.