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:

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

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

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

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

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

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

The Balance Sheet or Statement of Financial Position (Table).
The Income Statement (Table).
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.