Eased requirements based on the size of the enterprise

Small and medium-sized share capital companies (section 267 (1) and (2)) may aggregate the items set out in section 275 (2) nos. 1 to 5 or (3) nos. 1 to 3 and 6, and report them as a single item “Gross profit or loss.” The eased requirements pursuant to sentence 1 do not apply to micro share capital companies (section 267a) that take recourse to the provision made in section 275 (5).