(a) The relevant products contain, have been fed with or have been made using, relevant commodities that were produced on land that has not been subject to deforestation after 31 December, 2020; and

(b) In the case of relevant products that contain or have been made using wood, that the wood has been harvested from the forest without inducing forest degradation after 31 December, 2020;

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A document confirming the implementation of a due diligence system by the operator, which encompasses information collection, risk assessment and risk mitigation measures in accordance with Regulation (EU) 2023/1115 of the European Parliament and of The Council of 31 May 2023. The statement affirms that the operator has conducted due diligence to ascertain that either no risk or only a negligible risk has been identified concerning the compliance of the relevant products in adherence to Article 3, point (a) or (b), and Article 4(2) and 8; of the Regulation (EU) 2023/1115.

The geographical location of a plot of land described by means of latitude and longitude coordinates corresponding to at least one latitude and one longitude point and using at least six decimal digits.

The balance sheet does not exceed the limits of at least two of the three following criteria:
(a) Balance sheet total: EUR 25,000,000
(b) Net turnover: EUR 50,000,000
(c) Average number of employees during the financial year: 250

Micro-undertakings
The balance sheet does not exceed the limits of at least two of the three following criteria:
(a) Balance sheet total: EUR 450,000
(b) Net turnover: EUR 900,000
(c) Average number of employees during the financial year: 10

Small-undertakings
The balance sheet does not exceed the limits of at least two of the three following criteria:
(a) Balance sheet total: EUR 5,000,000
(b) Net turnover: EUR 10,000,000
(c) Average number of employees during the financial year: 50

Member States may define thresholds exceeding the thresholds in points (a) and (b) of the first subparagraph. However, the thresholds shall not exceed EUR 7,500,000 for the balance sheet total and EUR 15,000,000 for the net turnover.

A conclusion, following a risk assessment, that either there is no cause for concern that material from a specific geographic area originates from unacceptable sources, or that material is mixed with non-eligible inputs or material with a different origin in such a way that would not allow the level of risk related to origin to be confirmed as negligible.

A conclusion, following a risk assessment, that there is cause for concern that material from unacceptable sources may have been sourced or entered the supply chain from a specific geographic area. The nature and extent of this risk is specified for the purpose of defining efficient mitigation measures.

Any natural or legal person who, in the course of a commercial activity, places relevant products on the market or exports them;

Land within a single real-estate property, as recognised by the law of the country of production, which enjoys sufficiently homogeneous conditions to allow an evaluation of the aggregate level of risk of deforestation and forest degradation associated with relevant commodities produced on that land.
The information through geolocation depends on the size of the land.
For land under 4ha or 4ha: Provide geolocation using either a polygon or a single point with latitude and longitude coordinates specified to six decimal digits.
For land over 4ha: Provide geolocation data using polygons with an adequate number of latitude and longitude points to outline the perimeter of each plot.

An action that the organization shall take to mitigate the risk of sourcing material from unacceptable sources.

Any person in the supply chain other than the operator who, in the course of a commercial activity, makes relevant products available on the market.