RepMap
FINREP 4.4validation

Releases (DPM and templates)

Annex V text editions

What's new FINREP 4.2.1 → 4.4

A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.

SME — Commission Recommendation 2003/361/EC concerning the definition of micro, small and medium-sized enterprises (C(2003) 1422) · version original · CELEX 32003H0361 · consolidated text, no legal effect (EUR-Lex)

SME › Article 1

Article 1 Enterprise

official text, verbatim

An enterprise is considered to be any entity engaged in an economic activity, irrespective of its legal form. This includes, in particular, self-employed persons and family businesses engaged in craft or other activities, and partnerships or associations regularly engaged in an economic activity.