Post by amina147 on Mar 7, 2024 10:48:18 GMT 1
The independent audit as of the following accounting period. Calculating the Number of Employees In determining the number of employees of the company the annual average of the monthly total number of employees reported in the summary declaration is taken into account. The annual average in question is obtained by dividing the total number of employees per month by twelve. Apprentices receiving vocational training and students doing internships in the company within the scope of the apprenticeship and vocational training contract are not taken into account in the calculation of the number of employees.
In determining the average number of employees the total number of employees of the parent company and subsidiaries calculated in accordance with this article is taken into account. The number of employees of the subsidiaries calculated in accordance with this article is taken into account in proportion to the companys share in the subsidiary the number Austria Phone Numbers List of employees of the company itself its subsidiaries and affiliates at home and abroad is also taken into account. Calculation of Total Assets and Annual Net Sales Revenue In the calculation of total assets and annual net sales revenue the total assets and annual net sales revenue of the companys subsidiaries and affiliates if any are also taken into account within the framework of the financial statements to be taken as basis.
The following operations are performed in calculating the total assets and annual net sales revenue of companies with subsidiaries or affiliates. In calculating the total assets the registered value of its subsidiaries and affiliates is subtracted from the companys own total assets. The total amount of assets of its subsidiaries and its share of the total assets of its subsidiaries are added to the amount found. In calculating the annual net sales revenue the entire annual net sales revenue of the companys subsidiaries is added to its own annual net sales revenue.
In determining the average number of employees the total number of employees of the parent company and subsidiaries calculated in accordance with this article is taken into account. The number of employees of the subsidiaries calculated in accordance with this article is taken into account in proportion to the companys share in the subsidiary the number Austria Phone Numbers List of employees of the company itself its subsidiaries and affiliates at home and abroad is also taken into account. Calculation of Total Assets and Annual Net Sales Revenue In the calculation of total assets and annual net sales revenue the total assets and annual net sales revenue of the companys subsidiaries and affiliates if any are also taken into account within the framework of the financial statements to be taken as basis.
The following operations are performed in calculating the total assets and annual net sales revenue of companies with subsidiaries or affiliates. In calculating the total assets the registered value of its subsidiaries and affiliates is subtracted from the companys own total assets. The total amount of assets of its subsidiaries and its share of the total assets of its subsidiaries are added to the amount found. In calculating the annual net sales revenue the entire annual net sales revenue of the companys subsidiaries is added to its own annual net sales revenue.