Emtract Ingest
Overview
- Key
- erste_drei_anwendungsjahre
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Ein reines Übergangsmerkmal dieses Gesetzes; es würde in anderen Einträgen andere Zeiträume bezeichnen.
- Description
- The financial year falls within the first three financial years of applicability under section 908(1). During that period the relief for unavailable value chain information (section 908(5)) and the restriction on coercive penalties (last sentence of section 908(13)) apply.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Reporting companies in the first three years of application | Within the first three years of application |