FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: in the Netherlands: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
Italian: PER I PAESI BASSI : DE NAAMLOZE VENNOOTSCHAP , DE BESLOTEN VENNOOTSCHAP MET BEPERKTE AANSPRAKELIJKHEID;
Portuguese: nos Países Baixos : de naamloze vennotschap , de besloten vennootschap met beperkte aansprakelijkheid;
Finnish: Alankomaissa: de naamloze vennootschap, de besloten vennootschap met beperkte aansprakelijkheid;
English: in the United Kingdom: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
Italian: PER IL REGNO UNITO : PUBLIC COMPANIES LIMITED BY SHARES OR BY GUARANTEE , PRIVATE COMPANIES LIMITED BY SHARES OR BY GUARANTEE.
Portuguese: no Reino Unido : public companies limited by shares or by guarantee , private companies limited by shares or by guarantee.
Finnish: Yhdistyneessä kuningaskunnassa: public companies limited by shares or by guarantee, private companies limited by shares or by guarantee.
English: SECTION 1 General provisions
Spanish: SECCIÓN 1 Disposiciones generales
Italian: SEZIONE 1 DISPOSIZIONI GENERALI
Portuguese: SECÇÃO 1 Disposições gerais
Dutch: AFDELING 1 Algemene bepalingen
Danish: AFDELING 1 Almindelige bestemmelser
Swedish: AVSNITT 1 Allmänna bestämmelser
Finnish: 1 JAKSO Yleiset säännökset
Maltese: TAQSIMA I Disposizzjonijiet ġenerali
English: Article 2
French: Article 2
Spanish: Artículo 2
Portuguese: Artigo 2 º
Dutch: Artikel 2
Danish: Artikel 2
Swedish: Artikel 2
Finnish: 2 artikla
Czech: Článek 2
Slovak: Článok 2
Polish: Artykuł 2
Hungarian: 2. cikk
Slovenian: Člen 2
Romanian: Articolul 2
Estonian: Artikkel 2
Latvian: pants
Maltese: Artikolu 2
English: SECTION 2 General provisions concerning the balance sheet and the profit and loss account
Spanish: SECCIÓN 2 Disposiciones generales relativas al balance y a la cuenta de pérdidas y ganancias
Italian: SEZIONE 2 DISPOSIZIONI GENERALI RELATIVE ALLO STATO PATRIMONIALE ED AL CONTO PROFITTI E PERDITE
Portuguese: SECÇÃO 2 Disposições gerais relativas ao balanço e à conta de ganhos e perdas
Dutch: AFDELING 2 Algemene bepalingen betreffende de balans en de winst - en verliesrekening
Danish: AFDELING 2 Almindelige bestemmelser om status og resultatopgørelse
Swedish: AVSNITT 2 Allmänna bestämmelser om balans- och resultaträkningar
Finnish: 2 JAKSO Tasetta ja tuloslaskelmaa koskevat yleiset säännökset
Maltese: TAQSIMA 2 Disposizzjonijet ġenerali dwar il-karta tal-bilanċi u l-kont tal-qligħ u telf
English: Article 3
Spanish: Artículo 3
Portuguese: Artigo 3 º
Dutch: Artikel 3
Danish: Artikel 3
Swedish: Artikel 3
Finnish: 3 artikla
Czech: Článek 3
Slovak: Článok 3
Polish: Artykuł 3
Hungarian: 3. cikk
Slovenian: Člen 3
Romanian: Articolul 3
Bulgarian: Член 3
Estonian: Artikkel 3
Latvian: pants
Maltese: Artikolu 3
English: Article 4
Spanish: Artículo 4
Portuguese: Artigo 4 º
Dutch: Artikel 4
Danish: Artikel 4
Swedish: Artikel 4
Finnish: 4 artikla
Czech: Článek 4
Slovak: Článok 4
Polish: Artykuł 4
Hungarian: 4. cikk
Slovenian: Člen 4
Romanian: Articolul 4
Bulgarian: Член 4
Estonian: Artikkel 4
Latvian: pants
Maltese: Artikolu 4
English: In the balance sheet and in the profit and loss account the items prescribed in Articles 9, 10 and 23 to 26 must be shown separately in the order indicated. A more detailed subdivision of the items shall be authorized provided that the layouts are complied with.
Portuguese: No balanço e na conta de ganhos e perdas as rubricas previstas nos artigos 9 º , 10 º , e 23 º a 26 º devem aparecer separadamente pela ordem indicada. é autorizada uma subdivisão mais pormenorizada das rubricas , desde que respeite a estrutura dos esquemas.
English: The balance sheet and profit and loss account items that are preceded by Arabic numerals may be combined where: (a) they are immaterial in amount for the purposes of Article 2 (3); or
Spanish: Las partidas del balance y de la cuenta de pérdidas y ganancias precedidas de números árabes , podrán reagruparse : a) cuando sólo representen un importe irrelevante respecto al objetivo del apartado 3 del artículo 2;
Portuguese: As rubricas do balanço e da conta de ganhos e perdas que são precedidas de algarismos árabes podem ser agrupadas : a) Quando apresentem um valor pouco significativo face ao objectivo do artigo 2 º , n º 3;
Dutch: De met arabische cijfers aangeduide posten van de balans en de winst - en verliesrekening mogen worden samengevoegd : a) wanneer zij , gelet op het doel van artikel 2 , lid 3 , slechts een te verwaarlozen bedrag vertegenwoordigen ,
Danish: De i status og resultatopgørelsen med arabertal betegnede poster kan sammendrages : a) når de i forhold til det i artikel 2 , stk. 3 , opstillede mål kun udgør et ubetydeligt beløb , eller
Swedish: De av arabiska siffror föregångna posterna i balans- och resultaträkningarna får sammanslås a) när de med hänsyn till målsättningen i artikel 2.3 har ett obetydligt värde, eller
English: Article 5
Spanish: Artículo 5
Portuguese: Artigo 5 º
Dutch: Artikel 5
Danish: Artikel 5
Swedish: Artikel 5
Finnish: 5 artikla
Czech: Článek 5
Slovak: Článok 5
Polish: Artykuł 5
Hungarian: 5. cikk
Slovenian: Člen 5
Romanian: Articolul 5
Bulgarian: Член 5
Estonian: Artikkel 5
Latvian: pants
Maltese: Artikolu 5
English: Article 6
Spanish: Artículo 6
Portuguese: Artigo 6 º
Dutch: Artikel 6
Danish: Artikel 6
Swedish: Artikel 6
Finnish: 6 artikla
Czech: Článek 6
Slovak: Článok 6
Polish: Artykuł 6
Hungarian: 6. cikk
Slovenian: Člen 6
Romanian: Articolul 6
Bulgarian: Член 6
Estonian: Artikkel 6
Latvian: pants
Maltese: Artikolu 6
English: Article 7
Spanish: Artículo 7
Portuguese: Artigo 7 º
Dutch: Artikel 7
Danish: Artikel 7
Swedish: Artikel 7
Finnish: 7 artikla
Czech: Článek 7
Slovak: Článok 7
Polish: Artykuł 7
Hungarian: 7. cikk
Slovenian: Člen 7
Romanian: Articolul 7
Bulgarian: Член 7
Estonian: Artikkel 7
Latvian: pants
Maltese: Artikolu 7
English: SECTION 3 Layout of the balance sheet
Spanish: SECCIÓN 3 Estructura del balance
Italian: SEZIONE 3 STRUTTURA DELLO STATO PATRIMONIALE
Portuguese: SECÇÃO 3 Estrutura do balanço
Dutch: AFDELING 3 Indeling van de balans
Danish: AFDELING 3 Opstilling af status
Swedish: AVSNITT 3 Balansräkningens uppställningsform
Finnish: 3 JAKSO Taseen kaava
Maltese: TAQSIMA 3 Taqsim tal-karta ta' bilanċi
English: Article 9
Spanish: Artículo 9
Portuguese: Artigo 9 º
Dutch: Artikel 9
Danish: Artikel 9
Swedish: Artikel 9
Finnish: 9 artikla
Czech: Článek 9
Slovak: Článok 9
Polish: Artykuł 9
Hungarian: 9. cikk
Slovenian: Člen 9
Romanian: Articolul 9
Bulgarian: Член 9
Estonian: Artikkel 9
Latvian: pants
Maltese: Artikolu 9
English: Subscribed capital unpaid of which there has been called (unless national law provides that called-up capital be shown under "Liabilities". In that case, the part of the capital called but not yet paid must appear as an asset either under A or under D (II) (5)).
Portuguese: Capital subscrito não realizado com indicação da parte exigida (a menos que a legislação nacional preveja a inscrição do capital exigido no passivo. Neste caso , a parte do capital exigido mas ainda não realizado deve figurar ou na rubrica A do activo ou na rubrica D , II , 5 , do activo).
English: Concessions, patents, licences, trade marks and similar rights and assets, if they were: (a) acquired for valuable consideration and need not be shown under C (I) (3); or
Spanish: Concesiones , patentes , licencias , marcas , así como los derechos y bienes similares , si hubieran sido : a) adquiridos a título oneroso , sin que deban figurar en la partida C I 3;
Portuguese: Concessões , patentes , licenças , marcas , assim como os direitos e valores similares , se foram : a) adquiridos a título oneroso , sem dever figurar na rubrica C , I , 3;
Danish: Koncessioner , patenter , licenser , varemærker samt lignende rettigheder og værdier , såfremt de er : a) erhvervet mod vederlag og ikke skal opføres under C I 3 , eller er
Swedish: Koncessioner, patent, licenser, varumärken samt liknande rättigheter och tillgångar om de är a) förvärvade mot vederlag och inte skall redovisas under C I 3, eller
English: Financial assets
French: Immobilisations financières
Spanish: Inmovilizaciones financieras
Italian: IMMOBILIZZAZIONI FINANZIARIE
Portuguese: Imobilizações financeiras
Dutch: Financiële vaste activa
Danish: Finansielle anlægsaktiver
Swedish: Finansiella anläggningstillgångar
Finnish: Rahoitusomaisuus
Czech: Finanční investice
Slovak: Finančné investície
Polish: Finansowe środki trwałe
Hungarian: Befektetett pénzügyi eszközök
Slovenian: Dolgoročne finančne naložbe
Romanian: Active financiare
Bulgarian: Финансови активи
Estonian: Finantspõhivara
Latvian: Finansu ieguldījumi
Maltese: Attiv finanzjarju
English: III.
Portuguese: III.
Danish: III.
Finnish: III.
Hungarian: III.
Slovenian: III.
English: Prepayments and accrued income (unless national law provides for such items to be shown as an asset under D (II) (6)).
Portuguese: Contas de regularização (a não ser que a legislação nacional preveja a inscrição das contas de regularização na rubrica D , II , 6 , do activo).
English: Subscribed capital (unless national law provides for called-up capital to be shown under this item. In that case, the amounts of subscribed capital and paid-up capital must be shown separately).
Portuguese: Capital subscrito (a não ser que a legislação nacional preveja a inscrição do capital exigido nesta rubrica. Neste caso , os montantes do capital subscrito e do capital realizado devem ser mencionados separadamente).
English: Revaluation reserve
French: Réserve de réévaluation
Spanish: Reservas de revaluación
Italian: RISERVA DI RIVALUTAZIONE
Portuguese: Reserva de reavaliação
Dutch: Herwaarderingsreserve
Danish: Opskrivningshenlæggelser
Swedish: Uppskrivningsfond
Finnish: Arvonkorotusrahasto
Czech: Fond z nového ocenění
Slovak: Rezervný fond na nové ocenenie
Polish: Kapitał rezerwowy z aktualizacji wyceny
Hungarian: Értékelési tartalék
Slovenian: Revalorizacijske rezerve
Romanian: Rezervă de reevaluare
Bulgarian: Резерви от преоценка
Estonian: Ümberhindluse reserv
Latvian: Pārvērtēšanas rezerve
Maltese: Riserva ta' rivalutazzjoni
English: Profit or loss for the financial year (unless national law requires that this item be shown under F under "Assets" or under E under "Liabilities").
Portuguese: Resultado do exercício (a não ser que a legislação nacional preveja a inscrição desta conta nas rubricas F do activo e E do passivo).
English: Creditors (Amounts becoming due and payable within one year and amounts becoming due and payable after more than one year must be shown separately for each item and for the aggregate of these items.)
Portuguese: Dívidas (o montante das dívidas cuja duração residual não é superior a um ano e o montante das dívidas cuja duração residual é superior a um ano devem ser indicados separadamente para cada uma das rubricas abaixo mencionadas , assim como para o conjunto das mesmas) :
English: Accruals and deferred income (unless national law provides for such items to be shown under C (9) under "Liabilities").
Portuguese: Contas de regularização (a não ser que a legislação nacional preveja a inscrição das contas de regularização na rubrica C 9 do passivo).
English: Profit for the financial year (unless national law provides for it to be shown under A (VI) under "Liabilities").
Portuguese: Lucro do exercício (a não ser que a legislação nacional preveja a sua inscrição na conta A , VI , do passivo).
English: Article 10
Spanish: Artículo 10
Portuguese: Artigo 10 º
Dutch: Artikel 10
Danish: Artikel 10
Swedish: Artikel 10
Finnish: 10 artikla
Czech: Článek 10
Slovak: Článok 10
Polish: Artykuł 10
Hungarian: 10. cikk
Slovenian: Člen 10
Romanian: Articolul 10
Bulgarian: Член 10
Estonian: Artikkel 10
Latvian: pants
Maltese: Artikolu 10
English: Subscribed capital unpaid of which there has been called (unless national law provides that called-up capital be shown under L. In that case, the part of the capital called but not yet paid must appear either under A or under D (II) (5)).
Portuguese: Capital subscrito não realizado com indicação da parte exigida (a não ser que a legislação nacional preveja a inscrição do capital exigido na conta L. Neste caso , a parte do capital exigido , mas ainda não realizado , deve figurar ou na rubrica A ou na rubrica D , II , 5).
English: Investments
French: Valeurs mobilières
Spanish: Valores mobiliarios
Italian: VALORI MOBILIARI
Portuguese: Valores mobiliários
Dutch: Effecten
Danish: Værdipapirer , som udgør en del af omsætningsaktiverne :
Swedish: Kortfristiga placeringar
Finnish: Sijoitukset
Czech: Cenné papíry
Slovak: Cenné papiere
Polish: Papiery wartościowe
Hungarian: Értékpapírok
Slovenian: Naložbe
Romanian: Valori mobiliare
Bulgarian: Инвестиции
Estonian: Investeeringud
Latvian: Ieguldījumi
Maltese: Investimenti
English: Accruals and deferred income (unless national law provides for such items to be shown under F (9) or I (9) or both).
Portuguese: Contas de regularização (a não ser que a legislação nacional preveja a inscrição das contas de regularização nas rubricas F , 9 , ou I , 9).
English: Article 12
Spanish: Artículo 12
Portuguese: Artigo 12 º
Dutch: Artikel 12
Danish: Artikel 12
Swedish: Artikel 12
Finnish: 12 artikla
Czech: Článek 12
Slovak: Článok 12
Polish: Artykuł 12
Hungarian: 12. cikk
Slovenian: Člen 12
Romanian: Articolul 12
Bulgarian: Член 12
Estonian: Artikkel 12
Latvian: pants
Maltese: Artikolu 12
English: Article 13
Spanish: Artículo 13
Portuguese: Artigo 13 º
Dutch: Artikel 13
Danish: Artikel 13
Swedish: Artikel 13
Finnish: 13 artikla
Czech: Článek 13
Slovak: Článok 13
Polish: Artykuł 13
Hungarian: 13. cikk
Slovenian: Člen 13
Romanian: Articolul 13
Bulgarian: Член 13
Estonian: Artikkel 13
Latvian: pants
Maltese: Artikolu 13
English: Article 14
Spanish: Artículo 14
Portuguese: Artigo 14 º
Dutch: Artikel 14
Danish: Artikel 14
Swedish: Artikel 14
Finnish: 14 artikla
Czech: Článek 14
Slovak: Článok 14
Polish: Artykuł 14
Hungarian: 14. cikk
Slovenian: Člen 14
Romanian: Articolul 14
Bulgarian: Член 14
Estonian: Artikkel 14
Latvian: pants
Maltese: Artikolu 14
English: SECTION 4 Special provisions relating to certain balance sheet items
Spanish: SECCIÓN 4 Disposiciones particulares relativas a determinadas partidas del balance
Italian: SEZIONE 4 DISPOSIZIONI RELATIVE A SINGOLE VOCI DELLO STATO PATRIMONIALE
Portuguese: SECÇÃO 4 Disposições particulares respeitantes a certas rubricas do balanço
Dutch: AFDELING 4 Voorschriften betreffende bepaalde balansposten
Danish: AFDELING 4 Særlige bestemmelser for visse poster i status
Swedish: AVSNITT 4 Särskilda föreskrifter för vissa poster i balansräkningen
Finnish: 4 JAKSO Eräitä taseen eriä koskevat erityiset säännökset
Maltese: TAQSIMA 4 Disposizzjonijiet speċjali dwar ċerti entrati fil-karta tal-bilanċ
English: Article 15
Spanish: Artículo 15
Portuguese: Artigo 15 º
Dutch: Artikel 15
Danish: Artikel 15
Swedish: Artikel 15
Finnish: 15 artikla
Czech: Článek 15
Slovak: Článok 15
Polish: Artykuł 15
Hungarian: 15. cikk
Slovenian: Člen 15
Romanian: Articolul 15
Bulgarian: Член 15
Estonian: Artikkel 15
Latvian: pants
Maltese: Artikolu 15
English: Article 16
Spanish: Artículo 16
Portuguese: Artigo 16 º
Dutch: Artikel 16
Danish: Artikel 16
Swedish: Artikel 16
Finnish: 16 artikla
Czech: Článek 16
Slovak: Článok 16
Polish: Artykuł 16
Hungarian: 16. cikk
Slovenian: Člen 16
Romanian: Articolul 16
Bulgarian: Член 16
Estonian: Artikkel 16
Latvian: pants
Maltese: Artikolu 16
English: Article 17
Spanish: Artículo 17
Portuguese: Artigo 17 º
Dutch: Artikel 17
Danish: Artikel 17
Swedish: Artikel 17
Finnish: 17 artikla
Czech: Článek 17
Slovak: Článok 17
Polish: Artykuł 17
Hungarian: 17. cikk
Slovenian: Člen 17
Romanian: Articolul 17
Bulgarian: Член 17
Estonian: Artikkel 17
Latvian: pants
Maltese: Artikolu 17
English: Article 18
Spanish: Artículo 18
Portuguese: Artigo 18 º
Dutch: Artikel 18
Danish: Artikel 18
Swedish: Artikel 18
Finnish: 18 artikla
Czech: Článek 18
Slovak: Článok 18
Polish: Artykuł 18
Hungarian: 18. cikk
Slovenian: Člen 18
Romanian: Articolul 18
Bulgarian: Член 18
Estonian: Artikkel 18
Latvian: pants
Maltese: Artikolu 18
English: Article 19
Spanish: Artículo 19
Portuguese: Artigo 19 º
Dutch: Artikel 19
Danish: Artikel 19
Swedish: Artikel 19
Finnish: 19 artikla
Czech: Článek 19
Slovak: Článok 19
Polish: Artykuł 19
Hungarian: 19. cikk
Slovenian: Člen 19
Romanian: Articolul 19
Bulgarian: Член 19
Estonian: Artikkel 19
Latvian: pants
Maltese: Artikolu 19
English: Article 20
Spanish: Artículo 20
Portuguese: Artigo 20 º
Dutch: Artikel 20
Danish: Artikel 20
Swedish: Artikel 20
Finnish: 20 artikla
Czech: Článek 20
Slovak: Článok 20
Polish: Artykuł 20
Hungarian: 20. cikk
Slovenian: Člen 20
Romanian: Articolul 20
Bulgarian: Член 20
Estonian: Artikkel 20
Latvian: pants
Maltese: Artikolu 20
English: Article 21
Spanish: Artículo 21
Portuguese: Artigo 21 º
Dutch: Artikel 21
Danish: Artikel 21
Swedish: Artikel 21
Finnish: 21 artikla
Czech: Článek 21
Slovak: Článok 21
Polish: Artykuł 21
Hungarian: 21. cikk
Slovenian: Člen 21
Romanian: Articolul 21
Bulgarian: Член 21
Estonian: Artikkel 21
Latvian: pants
Maltese: Artikolu 21
English: SECTION 5 Layout of the profit and loss account
Spanish: SECCIÓN 5 Estructura de la cuenta de pérdidas y ganancias
Italian: SEZIONE 5 STRUTTURA DEL CONTO PROFITTI E PERDITE
Portuguese: SECÇÃO 5 Estrutura da conta de ganhos e perdas
Dutch: AFDELING 5 Indeling van de winst - en verliesrekening
Danish: AFDELING 5 Opstilling af resultatopgørelsen
Swedish: AVSNITT 5 Resultaträkningens uppställningsform
Finnish: 5 JAKSO Tuloslaskelman kaava
Maltese: TAQSIMA 5 It-taqsim tal-kont ta' qligħ u telf
English: Article 22
Spanish: Artículo 22
Portuguese: Artigo 22 º
Dutch: Artikel 22
Danish: Artikel 22
Swedish: Artikel 22
Finnish: 22 artikla
Czech: Článek 22
Slovak: Článok 22
Polish: Artykuł 22
Hungarian: 22. cikk
Slovenian: Člen 22
Romanian: Articolul 22
Bulgarian: Член 22
Estonian: Artikkel 22
Latvian: pants
Maltese: Artikolu 22
English: Article 23
Spanish: Artículo 23
Portuguese: Artigo 23 º
Dutch: Artikel 23
Danish: Artikel 23
Swedish: Artikel 23
Finnish: 23 artikla
Czech: Článek 23
Slovak: Článok 23
Polish: Artykuł 23
Hungarian: 23. cikk
Slovenian: Člen 23
Romanian: Articolul 23
Bulgarian: Член 23
Estonian: Artikkel 23
Latvian: pants
Maltese: Artikolu 23
English: Article 24
Spanish: Artículo 24
Portuguese: Artigo 24 º
Dutch: Artikel 24
Danish: Artikel 24
Swedish: Artikel 24
Finnish: 24 artikla
Czech: Článek 24
Slovak: Článok 24
Polish: Artykuł 24
Hungarian: 24. cikk
Slovenian: Člen 24
Romanian: Articolul 24
Bulgarian: Член 24
Estonian: Artikkel 24
Latvian: pants
Maltese: Artikolu 24
English: Article 25
Spanish: Artículo 25
Portuguese: Artigo 25 º
Dutch: Artikel 25
Danish: Artikel 25
Swedish: Artikel 25
Finnish: 25 artikla
Czech: Článek 25
Slovak: Článok 25
Polish: Artykuł 25
Hungarian: 25. cikk
Slovenian: Člen 25
Romanian: Articolul 25
Bulgarian: Член 25
Estonian: Artikkel 25
Latvian: pants
Maltese: Artikolu 25
English: Tax on profit or loss on ordinary activities. Profit or loss on ordinary activities after taxation.
French: Impôts sur le résultat provenant des activités ordinaires.
Spanish: Impuestos sobre el resultado procedente de las actividades ordinarias.
Italian: IMPOSTE SULL ' UTILE (PERDITA) PROVENIENTE DALLE ATTIVITA ORDINARIE.
Portuguese: Impostos sobre o resultado proveniente das actividades normais.
Dutch: Belastingen op de winst uit de normale bedrijfsuitoefening.
Danish: Skat af resultatet af ordinær virksomhed.
Swedish: Skatt på resultatet av den normala verksamheten.
Finnish: Verot varsinaisen toiminnan tuloksesta.
Slovak: Dane z príjmu z bežnej činnosti
Polish: Obciążenia podatkowe wyniku finansowego z działalności operacyjnej.
Slovenian: Davek na dobiček ali izguba iz rednega poslovanja.
Romanian: Impozit pe rezultatul din activități ordinare.
Estonian: Tulumaks põhitegevuskasumilt või -kahjumilt.
Latvian: Peļņas vai zaudējuma nodoklis attiecībā uz parastām darbībām.
English: Article 26
Spanish: Artículo 26
Portuguese: Artigo 26 º
Dutch: Artikel 26
Danish: Artikel 26
Swedish: Artikel 26
Finnish: 26 artikla
Czech: Článek 26
Slovak: Článok 26
Polish: Artykuł 26
Hungarian: 26. cikk
Slovenian: Člen 26
Romanian: Articolul 26
Bulgarian: Член 26
Estonian: Artikkel 26
Latvian: pants
Maltese: Artikolu 26
English: Article 27
Spanish: Artículo 27
Portuguese: Artigo 27 º
Dutch: Artikel 27
Danish: Artikel 27 Medlemsstaterne kan give de selskaber , som på statustidspunktet ikke overskrider de numeriske grænser for to af følgende tre kriterier :
Swedish: Artikel 27
Finnish: 27 artikla
Czech: Článek 27
Slovak: Článok 27
Polish: Artykuł 27
Hungarian: 27. cikk
Slovenian: Člen 27
Romanian: Articolul 27
Bulgarian: Член 27
Estonian: Artikkel 27
Latvian: pants
Maltese: Artikolu 27
English: 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";
Spanish: a no aplicar los esquemas que figuran en los artículos 23 al 26 , con los límites siguientes : a) en el artículo 23 : reagrupamiento de las partidas 1 al 5 inclusive , en una partida única llamada « Resultado bruto »;
Italian: A DEROGARE AGLI SCHEMI DI CUI AGLI ARTICOLI DA 23 A 26 NEI LIMITI QUI APPRESSO INDICATI : A) ALL ' ARTICOLO 23 : RAGGRUPPAMENTO DELLE VOCI DA 1 A 5 IN UNA VOCE UNICA DENOMINATA " UTILE (PERDITA) LORDO ";
Portuguese: a derrogar os esquemas figurando nos artigos 23 º a 26 º dentro dos seguintes limites : a) Artigo 23 º : reagrupamento das rubricas 1 a 5 , inclusive , sob uma única rubrica denominada « Resultado bruto ».
Danish: tilladelse til at fravige de i artikel 23-26 fastsatte opstillingsskemaer inden for følgende grænser : a) i artikel 23 kan post 1-5 sammendrages i én post , kaldet " bruttofortjeneste " eller " bruttotab ";
Swedish: använder en uppställningsform som avviker från dem som föreskrivs i artikel 23-26 i följande avseenden: a) I artikel 23: posterna 1-5 får slås ihop till en enda post kallad "Bruttoresultat".
Finnish: poikkeavat 23-26 artiklassa annetuista kaavoista seuraavasti: a) 23 artikla: 1-5 kohdassa mainitut erät voidaan yhdistää eräksi "bruttotulos",
Czech: povolit rozdílné členění odlišné od členění uvedeného v článcích 23 až 26: a) v článku 23: položky 1 až 5 včetně mohou být sloučeny do jedné položky s názvem "hrubý zisk nebo ztráta";
Hungarian: hogy a 23-26. cikkben előírtaktól eltérő tagolást fogadjanak el az alábbi korlátokon belül: a) a 23. cikkben: az 1-5. tételek "Bruttó eredmény" megnevezéssel egy tétel alatt összevonhatók;
English: SECTION 6 Special provisions relating to certain items in the profit and loss account
Spanish: SECCIÓN 6 Disposiciones particulares relativas a determinadas partidas de la cuenta de pérdidas y ganancias
Italian: SEZIONE 6 DISPOSIZIONI RELATIVE A SINGOLE VOCI DEL CONTO PROFITTI E PERDITE
Portuguese: SECÇÃO 6 Disposições particulares respeitantes a certas rubricas da conta de ganhos e perdas
Dutch: AFDELING 6 Voorschriften betreffende bepaalde posten van de winst - en verliesrekening
Danish: AFDELING 6 Særlige bestemmelser for visse poster i resultatopgørelsen
Swedish: AVSNITT 6 Särskilda föreskrifter för vissa poster i resultaträkningen
Finnish: 6 JAKSO Eräitä tuloslaskelman eriä koskevat erityiset säännökset
Romanian: SECȚIUNEA 6 Dispoziții speciale cu privire la anumite posturi din contul de profit și pierderi
Maltese: TAQSIMA 6 Disposizzjonijiet speċjali dwar ċerti entrati fil-kont ta' qligħ u telf
English: Article 28
Spanish: Artículo 28
Portuguese: Artigo 28 º
Dutch: Artikel 28
Danish: Artikel 28
Swedish: Artikel 28
Finnish: 28 artikla
Czech: Článek 28
Slovak: Článok 28
Polish: Artykuł 28
Hungarian: 28. cikk
Slovenian: Člen 28
Romanian: Articolul 28
Bulgarian: Член 28
Estonian: Artikkel 28
Latvian: pants
Maltese: Artikolu 28
English: Article 29
Spanish: Artículo 29
Portuguese: Artigo 29 º
Dutch: Artikel 29
Danish: Artikel 29
Swedish: Artikel 29
Finnish: 29 artikla
Czech: Článek 29
Slovak: Článok 29
Polish: Artykuł 29
Hungarian: 29. cikk
Slovenian: Člen 29
Romanian: Articolul 29
Bulgarian: Член 29
Estonian: Artikkel 29
Latvian: pants
Maltese: Artikolu 29