Emtract Ingest
API

At least a medium-sized enterprise under Recommendation 2003/361/EC Active Scoped to a regulation

Overview

Key
nis2_groesse_mittleres_unternehmen_2003_361
Default unit
-
Data type
boolean
Matching type
deterministic
Regulation
NIS2
Generalisability
Likely general Die Größeneinstufung nach der Empfehlung 2003/361/EG steuert die Anwendbarkeit zahlreicher Rechtsakte des Unionsrechts und wäre als allgemeines Merkmal neben der bilanzrechtlichen Größenklasse mehrfach verwendbar.
Description
The entity qualifies as a medium-sized enterprise within the meaning of Article 2 of the Annex to Recommendation 2003/361/EC, or exceeds the ceilings for medium-sized enterprises laid down in paragraph 1 of that Article. That Article turns on the staff headcount on the one hand and on annual turnover or the annual balance sheet total on the other; under the Annex to that Recommendation, partner enterprises and linked enterprises are taken into account. Article 3(4) of that Annex does not apply for the purposes of this Directive (Article 2(1), second sentence). The general attribute for company size follows the Accounting Directive and does not match this definition.

Operators

No operators.

Attribute values

No attribute values.

Used in

Regulation Rule set Condition
NIS2 Entity of a type listed in Annex I or II, medium-sized or larger, active in the Union At least a medium-sized enterprise under Recommendation 2003/361/EC
NIS2 Company in NACE Rev. 2 Section C divisions 26 to 30, medium-sized or larger, active in the Union At least a medium-sized enterprise under Recommendation 2003/361/EC