A study by the Hermann commission urged SEB to undertake a series of measures to arrest the gradual decrease in the number of listed .com firms, which includes the establishment of lower limits for annual revenues, and scaling down such other norms selectively for small technology and internet firms.
A. which includes the establishment of lower limits for annual revenues, and scaling
B. which includes establishing limits to the size of annual revenues, and scaling
C. which include the establishment
...
A. which includes the establishment of lower limits for annual revenues, and scaling
B. which includes establishing limits to the size of annual revenues, and scaling
C. which include the establishment
...

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