1.For firms referred to in the second subparagraph, a change in the business of a firm shall be considered material where any of the following conditions is met:
the change in the business of the firm results in a change of 20 % or greater in the firm's projected fixed overheads;
the change in the business of the firm results in changes in the firm's own funds requirements based on projected fixed overheads equal to or greater than EUR 2 million.
The firms referred to in the first subparagraph shall be those that meet either of the following conditions:
their current own funds requirements based on fixed overheads are equal to or more than EUR 125 000;
their own funds requirements meet both of the following conditions:
based on current fixed overheads, they are less than EUR 125 000;
based on projected fixed overheads, they are equal to or more than EUR 150 000.
2.For firms referred to in the second subparagraph, a change in the business of a firm shall be considered material where the change in the business of the firm results in a 100 % or greater change in the firm's projected fixed overheads.
The firms referred to in the first subparagraph shall be those that meet both of the following conditions:
their own funds requirements based on current fixed overheads are less than EUR 125 000;
their own funds requirements based on projected fixed overheads are less than EUR 150 000.