Companies that are subject to audit because they exceeded the thresholds set in the Decision, alone or together with their subsidiaries and associates:
if they remain below the thresholds for at least two of the criteria in the Decision in two consecutive financial periods (the two criteria below the thresholds need not be the same in consecutive periods), or
if they fall twenty percent or more below the thresholds for at least two of the criteria in the Decision,
fall outside the scope of audit from the following financial period.
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