(14b) “small mid-cap enterprise” or “SMC” means a small mid-cap enterprise as defined in point (2) of the Annex to Recommendation (EU) 2025/1099;
Art. 3(14b): small mid-cap enterprise
Art. 3(14b), Regulation (EU) 2024/1689 as inserted by Regulation (EU) 2026/1744
New provision, inserted by Regulation (EU) 2026/1744
This provision did not exist in the 2024 text; the Digital Omnibus added it.
Amendments under Regulation (EU) 2026/1744 (1)
insert
Inserts a definition of 'small mid-cap enterprise' (SMC) by reference to point (2) of the Annex to Recommendation (EU) 2025/1099 (the Recommendation sets the SMC ceilings of fewer than 750 employees and EUR 150 million turnover / EUR 129 million balance-sheet total).
Read the amended text
(14b)
“small mid-cap enterprise” or “SMC” means a small mid-cap enterprise as defined in point (2) of the Annex to Recommendation (EU) 2025/1099;’
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Mechanically consolidated from the official OJ texts of Regulations (EU) 2024/1689 and 2026/1744 (the Digital Omnibus, in force 27 July 2026); unofficial pending the official EUR-Lex consolidation. Study aid, not legal advice; the official texts on EUR-Lex are authoritative.