The date to which the value provided in the ‘enterprise size’ refers. This is the date of the latest data used to classify or review the classification of the enterprise.
Input layer instructions
It corresponds to the latest date of closure of the accounts (see article 4, paragraph 1, of the Annex to Commission Recommendation 2003/361/EC). In the case of newly established enterprises whose accounts have not yet been approved, the data to apply is to be derived from a bona fide estimate made in the course of the financial year (see article 4, paragraph 3, of the Annex to Commission Recommendation 2003/361/EC).