Reporting under Annexes A and C shall be optional in respect of undertakings falling below the thresholds referred to in points (a) and (b).’;
Maidir le tuairisciú faoi Iarscríbhinn A agus faoi Iarscríbhinn C, beidh sin roghnach i ndáil le gnóthais a thagann faoi bhun na dtairseach dá dtagraítear i bpointe (a) agus i bpointe (b).”;