Kõik pangad esitavad oma aruanded koos audiitorkontrolli õiendi ning aruande kinnitanud organi otsuse ärakirjaga Eesti Pangale kahe nädala jooksul pärast kinnitamist. Esitatav aastaaruanne peab sisaldama seletuskirja ja lühendatud bilansi ja kasumite-kahjumite aruande järgmiste kirjetega (koondnäitajatega) ...
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: 1 000 000 EUA,
- net turnover: 2 000 000 EUA,
- average number of employees during the financial year: 50 to draw up abridged balance sheets showing only those items preceded by letters and roman numerals in Articles 9 and 10, disclosing separately the information required in brackets in D (II) under "Assets" and C under "Liabilities" in Article 9 and in D (II) in Article 10, but in total for each.
