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Decree n° 2008-1354 article 2

Definition

Decree n° 2008-1354 of 18 December 2008 relating to the criteria used to determine a company’s category for the purposes of statistical and economic analysis

Article 2

The data used to determine the company category to which a company is to be assigned for the requirements of statistical and economic analysis are those relating to the last trading year ended and are calculated on an annual basis. They are counted from the date on which the accounts are closed, and conform to the following definitions:
- the headcount corresponds to the number of annual work units (AWU), that is, the number of persons having worked full-time in the company under consideration or full-time on behalf of this company throughout the year under consideration. The work done by persons not having worked all year, or having worked part-time irrespective of the period, or seasonal work, is counted as fractions of AWU;
- the turnover is calculated excluding value-added tax (TVA) and excluding other indirect taxes and duties, for the amount invoiced to persons or legal entities outside the perimeter of definition of the company, within the meaning assigned by article 1 of the present decree;
- the balance-sheet total is considered for its consolidated value within the perimeter of definition of the company, within the meaning assigned by article 1 of the present decree.