FSR, Artikkel 22, EU

1. Aggregate turnover shall comprise the amounts derived by the undertakings concerned in the preceding financial year from the sale of products and the provision of services falling within the undertakings’ ordinary activities after deduction of sales rebates and of value added tax and other taxes directly related to turnover. The aggregate turnover of an undertaking concerned shall not include the sale of products or the provision of services between any of the undertakings referred to in paragraph 4.

Turnover in the Union shall comprise products sold and services provided to undertakings or consumers in the Union.

2. By way of derogation from paragraph 1, where the concentration consists of the acquisition of parts, whether or not constituted as legal entities, of one or more undertakings, only the turnover relating to the parts which are the object of the concentration shall be taken into account with regard to the seller or sellers.

However, two or more transactions within the meaning of the first subparagraph of this paragraph which take place within a two-year period between the same persons or undertakings shall be treated as one and the same concentration arising on the date of the latest transaction.

3. The following shall be used instead of turnover:

(a)

for credit institutions and other financial institutions, the sum of the following income items as defined in Council Directive 86/635/EEC (22), after deduction of value added tax and other taxes directly related to those items, where appropriate:

(i)

interest income and similar income;

(ii)

income from securities:

—

income from shares and other variable yield securities,

—

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