+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. Vue d’ensemble

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1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences

3. Normes associées

Normes