Which financial statements must be paid to ΓΕΜΗ by entity type?

Pursuant to Article 16 of Law 4308/2014 (Government Gazette 251 A), the Financial Statements by Entity include the following, which must be submitted for registration with ΓΕΜΗ:

A) Large entities: The financial statements of large entities include:

1. The Balance Sheet or Statement of Financial Position (Table)
2. The Income Statement (Table).
3. The Statement of Changes in Equity (Table).
4. The Cash Flow Statement (Table).
5. The Appendix (Notes).

B) Medium-sized entities: The financial statements of medium-sized entities include:

1. The Balance Sheet or Statement of Financial Position (Table).
2. The Income Statement (Table).
3. The Statement of Changes in Equity (Table).
4. The Appendix (Notes).

C) Small entities: The financial statements of small entities include:

1. The Balance Sheet or Statement of Financial Position (Table).
2. The Income Statement (Table).
3. The Appendix (Notes).

D) Very small entities: The financial statements of very small entities include:

1. The Balance Sheet or Statement of Financial Position (Table).
2. The Income Statement (Table).
3. The Appendix (Notes).

Note 1: The very small entities may, alternatively, prepare a summary Balance Sheet of the model and a condensed Income Statement of the model, unless otherwise provided by other legislation.