The law specifies four categories of business (Article 51 of the law on the modernisation of the economy) for the purposes of statistical and economic analysis.
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.
We distinguish between:
- small and medium enterprises;
- intermediate enterprises;
- large enterprises.
The concept of en enterprise is 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”.