+Article 89 1.

Article 89 1.

From 1 January 2015 Member States shall require each institution to disclose annually, specifying, by Member State and by third country in which it has an establishment, the following information on a consolidated basis for the financial year:

(a) 

name(s), nature of activities and geographical location;

(b) 

turnover;

(c) 

number of employees on a full time equivalent basis;

(d) 

profit or loss before tax;

(e) 

tax on profit or loss;

(f) 

public subsidies received.

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