+Article 3 1.

Article 3 1.

In applying one or more of the options in Article 36, Member States shall define micro-undertakings as undertakings which on their balance sheet dates do not exceed the limits of at least two of the three following criteria:

▼M6

(a) 

balance sheet total: EUR 450 000 ;

(b) 

net turnover: EUR 900 000 ;

▼B

(c) 

average number of employees during the financial year: 10.

1. Übersicht

,

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards