Konsolidirani neto promet, kakor je opredeljen v členu 28 Direktive 78/660/EGS, ki je razdeljen po kategorijah dejavnosti in po zemljepisnih trgih, če se te kategorije in trgi ob upoštevanju načina, kako je organizirana prodaja izdelkov in ponujanj storitev iz redne dejavnosti skupine podjetij, vključenih v konsolidacijo, ki se obravnavajo kot celota, znatno razlikujejo drug od drugega.
THE CONSOLIDATED NET TURNOVER AS DEFINED IN ARTICLE 28 OF DIRECTIVE 78/660/EEC , BROKEN DOWN BY CATEGORIES OF ACTIVITY AND INTO GEOGRAPHICAL MARKETS IN SO FAR AS , TAKING ACCOUNT OF THE MANNER IN WHICH THE SALE OF PRODUCTS AND THE PROVISION OF SERVICES FALLING WITHIN THE ORDINARY ACTIVITIES OF THE UNDERTAKINGS INCLUDED IN THE CONSOLIDATION TAKEN AS A WHOLE ARE ORGANIZED , THESE CATEGORIES AND MARKETS DIFFER SUBSTANTIALLY FROM ONE ANOTHER.