Définition
The implementation decree of the law on the modernisation of the economy (decree n°2008-1354) specifies four categories of business for the purposes of statistical and economic analysis:
- small and medium enterprises, including micro-enterprises;
- intermediate-sized enterprises;
- large enterprises.
To determine the category to which a business belongs, we use the following items of information, pertaining to the most recent complete trading year ended and calculated on an annual basis: headcount, turnover and balance sheet total.
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. Among them, micro-enterprises 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.
Intermediate-sized enterprises consist of enterprises which do not belong to the category of small and medium-sized enterprises and which employ less than 5 000 persons and either have an annual turnover not exceeding EUR 1 500 million or a balance sheet total not exceeding EUR 2 000 million.
Large enterprises consist of enterprises that are not classified in the previous categories.
Remarque
The concept of enterprise and the enterprise categories are defined in the implementation decree (No. 2008-1354) relating to Article 51 of the law on the modernisation of the economy, “concerning the criteria allowing companies to be adjudged to belong to a certain category for the purposes of statistical and economic analysis”.