+Article 3 4.

Article 3 4.

Large undertakings shall be undertakings which on their balance sheet dates exceed at least two of the three following criteria:

▼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. Prehľad

,

1.1 Odkazy

1.2 Identifikované požiadavky

1.3 Súvisiace štandardy

2. Identifikované požiadavky

Požiadavky

3. Súvisiace štandardy

Štandardy