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New version applies from 29/06/2006 — introduced by Directive 2006/43/EC. 75 provisions change. Later versions: 01/01/2007, 16/07/2009, 10/04/2012, 01/07/2013, 19/07/2013. Article 44 changes in this version: compare with the current text.

Article 44

Article 44

The Member States may permit the companies referred to in Article 11 to draw up abridged notes on their accounts without the information required in Article 43 (1) (5) to (12). However, the notes must disclose the information specified in Article 43 (1) (6) in total for all the items concerned.

Article 12 shall apply.

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