(b)

Directive (EU) 2025/25 of the European Parliament and of the Council of 19 December 2024 amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law (Text with EEA relevance) · European Union

in paragraph 2, the following point is added: ; the average number of employees of the company during the financial year, where national law requires such information to be made available in the company’s financial statements and from the moment such information is extractable as data.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.