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New version applies from 19/07/2013 — introduced by Directive 2013/34/EU (IFRS). 88 provisions change. Article 44 is deleted from 19/07/2013.

Article 44 - ▼M11

Article 44
▼M11

1.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), (14)(a) and (15). However, the notes must disclose the information specified in Article 43(1)(6) in total for all the items concerned.

2.Member States may also permit the companies referred to in paragraph 1 to be exempted from the obligation to disclose in the notes on their accounts the information prescribed in Article 15 (3) (a) and (4), Articles 18, 21 and 29 (2), the second subparagraph of Article 30, Article 34 (2), Article 40 (2) and the second subparagraph of Article 42.

3.Article 12 shall apply.

Official text · consolidated version 01/07/2013 (no longer in force) Open full page ↗
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