+Article 3 6.

Article 3 6.

Medium-sized groups shall be groups which are not small groups, which consist of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, do not 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. Áttekintés

,

1.1 Hivatkozások

1.2 Azonosított követelmények

1.3 Kapcsolódó szabványok

2. Azonosított követelmények

Követelmények

3. Kapcsolódó szabványok

Szabványok