The Member States may permit companies which on their balance sheet dates do not exceed the limits of two of the three following criteria:
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balance sheet total: EUR 17 500 000,
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net turnover: EUR 35 000 000,
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.
In the case of those Member States which have not adopted the euro, the amount in national currency equivalent to the amounts specified in the first paragraph shall be that obtai