Contents
- 1. External reviewers shall keep audited accounts which clear…
- 2. The applicable turnover of an external reviewer for a give…
- 3. To calculate the turnover co-efficient of each external re…
- 4. Where the external reviewer did not operate during the ful…
- 5. External reviewers shall provide ESMA with the audited acc…
- 6. ESMA shall convert revenues generated from external review…
2.The applicable turnover of an external reviewer for a given year (n) as referred to in Article 2(2) shall be the sum of that external reviewer’s revenues generated from the provision of external review services on the basis of the audited accounts of the year (n-2).
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