Methodik für Umsatz, Beschäftigung und Wert

1. Union turnover

Annual Union turnover comprises the amounts derived by the undertaking during the financial year from the sale of products and the provision of services to undertakings or consumers in the Union, after deduction of sales rebates and of value added tax and other taxes directly related to turnover. Turnover is attributed to the Union where the customer is established or, in the case of consumers, resident in the Union. Intra-group transactions are excluded. Where the undertaking comprises linked enterprises, turnover is calculated on a consolidated basis.

2. Turnover of the automated segment

The turnover attributable to the provision of the goods and services referred to in point (a) of Article 3(1), used for the assessment of that point and in any market investigation pursuant to Article 4, comprises the worldwide turnover derived from that provision. Where such goods or services are sold together with other goods or services for a single consideration, the consideration is attributed between them on a consistent and documented basis reflecting their relative stand-alone value.

3. Compensation of labour

The annual worldwide compensation of labour of an undertaking comprises all compensation of employees within the meaning of the European system of accounts, including social contributions payable by the employer and share-based compensation measured at grant value, as recorded in accounts audited in accordance with the law applicable to the undertaking, calculated on a consolidated basis for the group of linked enterprises, and averaged over the last two financial years.

The compensation figure excludes artificial increases established by the Commission under Article 3(8). Genuine remuneration includes increased pay for existing work; it does not require additional hours or employees.

4. Fair market value

Fair market value is determined by reference to the most recent of the following, adjusted for capital raised or returned since: (a) the price per share paid in the most recent transaction in which shares representing at least 2 % of the capital were issued or transferred for consideration to persons independent of the undertaking, applied to the fully diluted capital; (b) an independent valuation prepared in accordance with internationally accepted valuation standards within the preceding 12 months; (c) where shares of the undertaking are admitted to trading, the average market capitalisation over the preceding six months.

5. Information accompanying a notification

A notification pursuant to Article 3(3) contains: (a) the identity of the undertaking and of all linked enterprises; (b) the calculations referred to in points 1 to 4, with the data and attribution bases used; (c) the audited financial statements for the last two financial years; (d) a description of the goods and services referred to in point (a) of Article 3(1) which the undertaking provides, and of the automated cognitive systems on which their provision depends; (e) the law governing the undertaking and, where that law is the law of a third country, the measures by which the undertaking intends to give effect to Article 5.