Definicija: The amounts derived from the sale of products and the provision of services falling within the undertaking's ordinary activities, after deduction of sales rebates and of value added tax and other taxes directly linked to the turnover.
Vir - besedilo: 31983L0349 Sedma direktiva Sveta z dne 13. junija 1983 o konsolidiranih računovodskih izkazih, ki temelji na členu 54(3)(g) Pogodbe, Article 6(2)
Vir - besedilo: White Paper, Annex: p.318
Sobesedilo: In that case , the limits for the balance sheet total and net turnover criteria shall be increased by 20 % .