(b)

the third subparagraph is amended as follows: in point (a), the introductory wording is replaced by the following: ‘for financial years starting between 1 January 2024 and 31 December 2026:’ ; point (b) is amended as follows: point (i) is replaced by the following: ; to issuers as defined in point (d) of Article 2(1) of Directive 2004/109/EC which are undertakings which, on their balance sheet dates, exceed a net turnover of EUR 450 000 000 and an average number of 1 000 employees during the financial year;’ point (ii) is replaced by the following: ; to issuers as defined in point (d) of Article 2(1) of Directive 2004/109/EC which are parent undertakings of a group which, on its balance sheet dates, exceeds, on a consolidated basis, a net turnover of EUR 450 000 000 and an average number of 1 000 employees during the financial year;’ point (c) is deleted;

← (iii) · All articles · (i) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.