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 2

Article 2

official text, verbatim

The ceilings shown in Article 2 of the Annex are to be regarded as maximum values. Member States, the EIB and the EIF may fix lower ceilings. In implementing certain of their policies, they may also choose to apply only the criterion of number of employees, except in fields governed by the various rules on State aid.