Aggregation was proportional on the percentage interest in the administrative centre or voting liberties (whichever is better)
1. When it comes to an autonomous enterprise, the information, including the amount of team, include determined specifically based on the accounts of the business.
2. the info, such as the headcount, of an enterprise creating partner companies or connected corporations include determined based on the profile along with other data of the enterprise or, where they exists, the consolidated reports for the enterprise, or even the consolidated reports in which the enterprise is included through integration.
Therefore the turnover criterion must combined with compared to the balance piece overall, a criterion which reflects the overall useful a small business, making use of the chance for either of these two requirements getting surpassed
Towards the information labeled in the first subparagraph tend to be included the info of any lover business regarding the enterprise in question set straight away upstream or downstream from it. In the example of cross-holdings, greater portion pertains.
Into data regarded in the 1st and 2nd subparagraph was included 100 % for the data of every business, which will be connected directly or ultimately on the enterprise under consideration, in which the facts were not already incorporated through combination within the accounts.
Legally binding commitments registered into from the percentage on the basis of this type of programmes will continue to be unchanged
3. When it comes down to application of section 2, the information of this companion enterprises on the business concerned derive from their particular records in addition to their other information, consolidated should they exist. (mais…)