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# Recital 5

*In force · Regulation (EU) 2024/2847, OJ L, 2024/2847, 20.11.2024 · Checked against EUR-Lex on 1 Nov 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R2847)*

As regards microenterprises and small and medium-sized enterprises, when determining the category an enterprise falls into, the provisions of the Annex to Recommendation 2003/361/EC should be applied in their entirety. Therefore, when calculating the staff headcount and financial ceilings determining the enterprise categories, the provisions of Article 6 of the Annex to Recommendation 2003/361/EC on establishing the data of an enterprise in consideration of specific types of enterprises, such as partner enterprises or linked enterprises, should also be applied.