Breakdown of turnover according to services rendered Occupation section Total Total Total 12.281.061 Total Less than 2 2.097.865 Total 2 to 4 2.704.414 Total 5 to 19 3.210.396 Total 20 to 99 1.580.216 Total More than 99 2.688.170 1.1 Financial auditing services Total 929.762 1.1 Financial auditing services Less than 2 234.389 1.1 Financial auditing services 2 to 4 100.353 1.1 Financial auditing services 5 to 19 104.131 1.1 Financial auditing services 20 to 99 83.283 1.1 Financial auditing services More than 99 407.606 1.2 Accounting and book-keeping services (does not include tax returns) Total 3.893.614 1.2 Accounting and book-keeping services (does not include tax returns) Less than 2 559.847 1.2 Accounting and book-keeping services (does not include tax returns) 2 to 4 708.563 1.2 Accounting and book-keeping services (does not include tax returns) 5 to 19 889.740 1.2 Accounting and book-keeping services (does not include tax returns) 20 to 99 524.031 1.2 Accounting and book-keeping services (does not include tax returns) More than 99 1.211.432 1.3 Payroll and work management services Total 1.768.159 1.3 Payroll and work management services Less than 2 195.360 1.3 Payroll and work management services 2 to 4 609.295 1.3 Payroll and work management services 5 to 19 641.023 1.3 Payroll and work management services 20 to 99 193.775 1.3 Payroll and work management services More than 99 128.705 1.4 Other accounting services Total 873.429 1.4 Other accounting services Less than 2 166.061 1.4 Other accounting services 2 to 4 212.613 1.4 Other accounting services 5 to 19 179.528 1.4 Other accounting services 20 to 99 150.756 1.4 Other accounting services More than 99 164.472 1.5 Tax consultancy services (includes tax returns) Total 3.113.873 1.5 Tax consultancy services (includes tax returns) Less than 2 706.170 1.5 Tax consultancy services (includes tax returns) 2 to 4 828.367 1.5 Tax consultancy services (includes tax returns) 5 to 19 1.052.200 1.5 Tax consultancy services (includes tax returns) 20 to 99 264.793 1.5 Tax consultancy services (includes tax returns) More than 99 262.343 1.6 Bankruptcy and company intervention Total 95.383 1.6 Bankruptcy and company intervention Less than 2 51.765 1.6 Bankruptcy and company intervention 2 to 4 1.874 1.6 Bankruptcy and company intervention 5 to 19 31.540 1.6 Bankruptcy and company intervention 20 to 99 8.033 1.6 Bankruptcy and company intervention More than 99 2.172 1.7 Other related services Total 1.062.535 1.7 Other related services Less than 2 146.605 1.7 Other related services 2 to 4 194.634 1.7 Other related services 5 to 19 184.113 1.7 Other related services 20 to 99 227.751 1.7 Other related services More than 99 309.432 2 Business management consulting services Total 386.368 2 Business management consulting services Less than 2 15.716 2 Business management consulting services 2 to 4 23.990 2 Business management consulting services 5 to 19 82.000 2 Business management consulting services 20 to 99 88.478 2 Business management consulting services More than 99 176.185 3 Other activities and services Total 157.937 3 Other activities and services Less than 2 21.951 3 Other activities and services 2 to 4 24.726 3 Other activities and services 5 to 19 46.121 3 Other activities and services 20 to 99 39.316 3 Other activities and services More than 99 25.823