An entity in the List of Entities Specified in the First Paragraph of Article 3 of the Board Decision and Subject to Thresholds that is within the scope of TSRS because it exceeded the threshold values leaves the scope of TSRS from the following financial period if it remains below the thresholds for at least two of the three criteria in two consecutive financial periods, or falls twenty percent or more below the thresholds for at least two of these criteria in one financial period.
The table below shows an example of a company that meets the thresholds in the relevant financial periods and is within the scope of mandatory sustainability reporting, but leaves the scope in later periods because it no longer meets the thresholds:
| Financial period | Total assets TRY 500 million or more? | Annual net sales TRY 1 billion or more? | 250 or more employees? | Meets at least two criteria? | Within mandatory sustainability reporting? |
|---|---|---|---|---|---|
| 1/1-31/12 2022 | Yes | No | Yes | Yes | Reference year |
| 1/1-31/12 2023 | Yes | Yes | No | Yes | Reference year |
| 1/1-31/12 2024 | Yes | No | No | No | Yes |
| 1/1-31/12 2025 | No | No | Yes | No | Yes |
| 1/1-31/12 2026 | Yes | No | Yes | Yes | No |
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