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 8

Article 8 References

official text, verbatim

1

1. Any Community legislation or any Community programme to be amended or adopted and in which the term "SME", "microenterprise", "small enterprise" or "medium-sized enterprise", or any other similar term occurs, should refer to the definition contained in this Recommendation.

2

2. As a transitional measure, current Community programmes using the SME definition in Recommendation 96/280/EC will continue to be implemented for the benefit of the enterprises which were considered SMEs when those programmes were adopted. Legally binding commitments entered into by the Commission on the basis of such programmes will remain unaffected.

Without prejudice to the first subparagraph, any amendment of the SME definition within the programmes can be made only by adopting the definition contained in this Recommendation in accordance with paragraph 1.