A large enterprise is an enterprise that checks at least one of the following two conditions:
- has at least 5,000 employees ;
- has an annual turnover greater than 1.5 billion euros and a balance sheet total of more than 2 billion euros.
This category of business is defined by implementation decree No. 2008-1354 or Article 51 of the law on modernisation of the economy, relating to the criteria which allow for the definition of the class to which a business belongs for the purposes of statistical and economical analysis.