Emtract Ingest
Overview
- Key
- abschlussstichtag_vor_inkrafttreten
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- UGB (sustainability reporting)
- Generalisability
- Regulation-specific Ein Stichtagsvergleich, der nur zu diesem Inkrafttreten passt.
- Description
- The balance sheet date of the relevant financial year falls before 19 February 2026. In that case there is no obligation under section 908(2) to apply the new provisions.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| UGB (sustainability reporting) | Large public-interest entities with more than 1,000 employees and more than EUR 450 million net turnover | not Balance sheet date before entry into force |
| UGB (sustainability reporting) | Public-interest parent companies of a large group with more than 1,000 employees and more than EUR 450 million consolidated net turnover | not Balance sheet date before entry into force |