(5)

Commission Delegated Directive (EU) 2023/2775 of 17 October 2023 amending Directive 2013/34/EU of the European Parliament and of the Council as regards the adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups · European Union

paragraph 5 is amended as follows: points (a) and (b) are replaced by the following: balance sheet total: EUR 5 000 000; net turnover: EUR 10 000 000;’; the second subparagraph is replaced by the following: ‘Member States may define thresholds exceeding the thresholds in points (a) and (b) of the first subparagraph. However, the thresholds shall not exceed EUR 7 500 000 for the balance sheet total and EUR 15 000 000 for the net turnover.’;

← (b) · All articles · (a) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.