Contents
2.The overall amount of the supervisory fee charged in a given year to a given provider of designated service or services shall not exceed the maximum overall limit equal to 0,05 % of its worldwide profit in the preceding financial year. Where a provider has consolidated accounts, the consolidated worldwide profits of the group to which that provider belongs shall be considered for the purposes of determining the maximum overall limit of the fee.For the purposes of the first subparagraph of this paragraph, the worldwide profit shall be that resulting from the best available figures from the annual financial statements relating to the last full business year presented by the provider concerned, within the meaning of one of the following:
(a)the International Financial Reporting Standards applicable in accordance with Regulation (EC) No 1606/2002, where used by the provider;
(b)point 17 of Annex V or point 15 of Annex VI to Directive 2013/34/EU;
(c)any acceptable third country reporting standard, where neither point (a) or (b) are used by the provider.
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