Small share capital companies are exempt from application of the following provisions:
1. section 268 (4) sentence 2 regarding the duty to provide an explanation for certain receivables in the notes,
2. section 268 (5) sentence 3 regarding the duty to provide an explanation for certain liabilities in the notes,
3. section 268 (6) regarding the accrued and deferred items pursuant to section 250 (3),
4. section 274 regarding deferred taxes.