Breakdown of turnover according to services rendered Occupation section Total Total Total 12.445.655 Total Less than 2 1.917.754 Total 2 to 4 2.412.535 Total 5 to 19 3.697.936 Total 20 to 99 1.591.365 Total More than 99 2.826.065 1.1 Financial auditing services Total 994.284 1.1 Financial auditing services Less than 2 202.249 1.1 Financial auditing services 2 to 4 114.939 1.1 Financial auditing services 5 to 19 150.419 1.1 Financial auditing services 20 to 99 81.466 1.1 Financial auditing services More than 99 445.211 1.2 Accounting and book-keeping services (does not include tax returns) Total 4.028.994 1.2 Accounting and book-keeping services (does not include tax returns) Less than 2 572.216 1.2 Accounting and book-keeping services (does not include tax returns) 2 to 4 742.603 1.2 Accounting and book-keeping services (does not include tax returns) 5 to 19 1.067.253 1.2 Accounting and book-keeping services (does not include tax returns) 20 to 99 521.687 1.2 Accounting and book-keeping services (does not include tax returns) More than 99 1.125.235 1.3 Payroll and work management services Total 1.847.539 1.3 Payroll and work management services Less than 2 307.164 1.3 Payroll and work management services 2 to 4 454.643 1.3 Payroll and work management services 5 to 19 723.532 1.3 Payroll and work management services 20 to 99 210.745 1.3 Payroll and work management services More than 99 151.455 1.4 Other accounting services Total 711.975 1.4 Other accounting services Less than 2 140.569 1.4 Other accounting services 2 to 4 105.675 1.4 Other accounting services 5 to 19 214.964 1.4 Other accounting services 20 to 99 89.391 1.4 Other accounting services More than 99 161.376 1.5 Tax consultancy services (includes tax returns) Total 2.889.562 1.5 Tax consultancy services (includes tax returns) Less than 2 477.525 1.5 Tax consultancy services (includes tax returns) 2 to 4 789.315 1.5 Tax consultancy services (includes tax returns) 5 to 19 1.055.574 1.5 Tax consultancy services (includes tax returns) 20 to 99 306.833 1.5 Tax consultancy services (includes tax returns) More than 99 260.315 1.6 Bankruptcy and company intervention Total 109.995 1.6 Bankruptcy and company intervention Less than 2 14.782 1.6 Bankruptcy and company intervention 2 to 4 6.619 1.6 Bankruptcy and company intervention 5 to 19 74.386 1.6 Bankruptcy and company intervention 20 to 99 11.798 1.6 Bankruptcy and company intervention More than 99 2.409 1.7 Other related services Total 1.213.476 1.7 Other related services Less than 2 148.144 1.7 Other related services 2 to 4 130.144 1.7 Other related services 5 to 19 300.985 1.7 Other related services 20 to 99 212.959 1.7 Other related services More than 99 421.245 2 Business management consulting services Total 481.472 2 Business management consulting services Less than 2 33.843 2 Business management consulting services 2 to 4 39.471 2 Business management consulting services 5 to 19 72.088 2 Business management consulting services 20 to 99 125.478 2 Business management consulting services More than 99 210.592 3 Other activities and services Total 168.358 3 Other activities and services Less than 2 21.262 3 Other activities and services 2 to 4 29.126 3 Other activities and services 5 to 19 38.734 3 Other activities and services 20 to 99 31.009 3 Other activities and services More than 99 48.227