Exemptions and special provisions Exemptions and special provisions

1. 13Small and medium-sized companies and groups.
2. 14Dormant companies.
3. 15Public listed companies: provision of summary financial statement.
4. 16Private companies: election to dispense with laying of accounts and reports before general meeting.
5. 17Unlimited companies: exemption from requirement to deliver accounts and reports.
6. 18Banking and insurance companies and groups: special provisions.