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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";

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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.