lexiara

Article 1

1. Article 11 of Directive 78/660/EEC is hereby amended as follows: in the first indent "balance sheet total: ECU 2500000" shall be replaced by "balance sheet total: EUR 3125000"; in the second indent "net turnover: ECU 5000000" shall be replaced by "net turnover: EUR 6250000"; 2. Article 27 of Directive 78/660/EEC is hereby amended as follows: in the first indent "balance sheet total: ECU 10000000" shall be replaced by "balance sheet total: EUR 12500000"; in the second indent "net turnover: ECU 20000000" shall be replaced by "net turnover: EUR 25000000"; 3. The revision of the amonts referred to in paragraphs 1 and 2 shall constitute the fourth five-yearly revision provided for in Article 53(2) of Directive 78/660/EEC.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.