Définition
Small and medium-sized enterprises consist of enterprises which employ less than 250 persons and either have an annual turnover not exceeding EUR 50 million or a balance sheet total not exceeding EUR 43 million. Micro-enterprises are included in this category. micro-enterprises which consist of enterprises which employ less than 10 persons and either have an annual turnover or a total balance sheet not exceeding 2 million euros.
Remarque
This category of enterprise is defined by the Application Decree (n°2008-1354) of Article 51 of the Law on Modernisation of the Economy, relating to the criteria for determining the category of an enterprise for the purposes of statistical and economic analysis.