For the purpose of the contribution payment, “turnover” refers to the amount resulting from the income statement under item A1 (revenues from sales and services) plus item A5 (other revenue and income) – or corresponding items in financial statements drawn up in accordance with international accounting standards IAS/IFRS or other criteria – from the last approved financial statements as of 19 February 2025, i.e. the date of publication of Decision No. 183/2024. To determine the relevant turnover for the contribution, Decision No. 183/2024, supplemented by Resolution of the Secretary-General No. 24/2025,  stipulates that the following is excluded from the total revenue:

1. any revenue generated from activities not falling within the areas of competence of the Authority as identified in the above-mentioned decision;
2. revenue generated from activities carried out abroad;
3. grants for expenditure on plant and equipment or for investments received and recorded in the income statement;
4. revenues from activities carried out in the postal market for companies holding authorisation for postal services;
5. capital gains and extraordinary income arising from the sale of immovable property;
6. non-operating income;
7. compensations for damage;
8. amounts due as reimbursement for advances made on behalf of the counterparty.