4. — DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June…

4.

DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) · European Union

Sono grandi imprese le imprese che alla data di chiusura del bilancio superano i limiti numerici di almeno due dei tre criteri seguenti: totale dello stato patrimoniale: 20000000 EUR; ricavi netti delle vendite e delle prestazioni: 40000000 EUR; numero medio dei dipendenti occupati durante l'esercizio: 250.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.