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Chapter 3 Balance sheet and profit and loss account (arts. 9-14)

Comparing proposed amendment...
Entered into force
Article 9 General provisions concerning the balance sheet and the profit and loss account
Entered into force
Article 10 Presentation of the balance sheet
Entered into force
Article 11 Alternative presentation of the balance sheet
Entered into force
Article 12 Special provisions relating to certain balance sheet items
Entered into force
Article 13 Presentation of the profit and loss account
Entered into force
Article 14 Simplifications for small and medium-sized undertakings