Article 3 - Revenue Test

For the purposes of the Revenue Test in Paragraph C of Article 3 of the Law, all of the following shall apply:

1. Revenue shall be determined in accordance with the Consolidated Financial Statements and shall include the inflow of economic benefits arising from the Multinational Enterprise Group's ordinary activities, including the delivery or production of goods, rendering of services, or other relevant activities.

2. To the extent applicable, the following adjustments shall be made in determining revenue:

   1. Realised and unrealised net gains from investments that are reported in the profit and loss statement of the Consolidated Financial Statements shall be included in revenue.

   2. Income or gains separately presented as extraordinary or non-recurring items in the Consolidated Financial Statements shall be included in revenue.

3. Where different types of revenue are separately presented in the profit and loss statement of the Consolidated Financial Statements, such amounts shall be aggregated for the purposes of the Revenue Test.

4. Where a Multinational Enterprise Group does not have Consolidated Financial Statements for any of the four Fiscal Years preceding the Reporting Fiscal Year due to the Entities forming the Multinational Enterprise Group being recently created, the annual revenue for any such Fiscal Year preceding the Reporting Fiscal Year shall be deemed not to equal or not to exceed EUR 750 million.