Local view for "http://purl.org/linkedpolitics/eu/plenary/2011-12-13-Speech-2-340-500"
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"en.20111213.26.2-340-500"2
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"The preparation and publication of annual accounts can be a heavy burden for some micro-entities. This report recognises this fact, and therefore advocates that micro-entities be exempt from the general publication requirement. It is intended that the Member States should be authorised to exempt micro-entities from the general publication requirement, provided that balance sheet information is duly filed, in accordance with national law, with at least one designated competent authority, and that the information is transmitted to the business register.
As such, the Member States will be able to grant exemption from some of the obligations set out in the current directive to companies which, on their balance sheet dates, do not exceed the limits of two of the following three criteria: balance sheet total, EUR 350 000; net turnover, EUR 700 000; average number of employees during the financial year, 10.
While we recognise the importance of alleviating some of the constraints, which are manifold and ever greater, that are weighing on micro and small enterprises, particularly in this time of recession and severe crisis, this proposal departs from the Commission’s initial proposal in some respects, so we have some reservations."@en1
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