Aggregation is proportional to the portion interest in the administrative centre or voting liberties (whichever was deeper)

1. When it comes to an independent enterprise, the data, like the number of staff members, become determined specifically based on the account of this enterprise.

2. The data, including the headcount, of a business having mate companies or connected enterprises were determined based on the reports along with other facts for the enterprise or, in which they exist, the consolidated profile with the business, or perhaps the consolidated accounts where enterprise is included through integration.

Hence the return criterion should really be combined with compared to the balance piece complete, a criterion which reflects all round wealth of a company, using the risk of either of these two criteria are exceeded

On the information labeled in the first subparagraph include added the data of every mate business regarding the enterprise in question situated instantly upstream or downstream from it. Lire la suite