+Article 3 7.

Article 3 7.

Large groups shall be groups consisting of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking:

▼M6

(a) 

balance sheet total: EUR 25 000 000 ;

(b) 

net turnover: EUR 50 000 000 ;

▼B

(c) 

average number of employees during the financial year: 250.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards