{"id":1694,"date":"2015-01-08T12:12:31","date_gmt":"2015-01-08T11:12:31","guid":{"rendered":"https:\/\/invest-park.com.pl\/?page_id=1694"},"modified":"2015-02-03T14:08:43","modified_gmt":"2015-02-03T13:08:43","slug":"how-to-evaluate-the-size-of-an-enterprise","status":"publish","type":"page","link":"https:\/\/archiwum.invest-park.com.pl\/en\/how-to-evaluate-the-size-of-an-enterprise\/","title":{"rendered":"Size of an enterprise"},"content":{"rendered":"

How to evaluate the size of an enterprise?<\/strong><\/p>\n

To evaluate the status of an enterprise one must take into account:<\/p>\n

– the number of employees<\/p>\n

and<\/strong><\/p>\n

– the annual turnover or<\/strong> the total annual balance sheet<\/p>\n

The data regarding employment, net income and balance sum are taken from a closed financial year.<\/p>\n

The number of employees responds to the number of annual work units (AWU), which is a number of employees working full time in a particular enterprise or on its behalf during the whole considered year.<\/p>\n

The employment of staff that didn\u2019t work through the period of a full year, who worked part time (no meter for how long period), or seasonal workers are counted as a fractional part of AWU.<\/p>\n

If an enterprise crosses the employment or the financial threshold during the last year it will not influence the status of its size. The enterprise will keep its status as it was in the beginning of the year, unless this situation repeats itself two years in a row – then the status is changed.<\/p>\n

Exceptionally when an enterprise with SME status is taken over by a large enterprise it loses its status on the day it was taken over, and the two financial years in a raw provided for the change will not be taken under account.<\/p>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n
Category of enterprise<\/strong><\/th>\nNumber of employees (AWU)<\/strong><\/th>\nAnnual turnover (EUR)<\/strong><\/th>\n\u00a0<\/strong><\/th>\nThe total annual balance sheet (EUR)<\/strong><\/th>\n<\/tr>\n
Large<\/td>\n>250<\/td>\n> 50 mln<\/td>\nor<\/td>\n> 43 mln<\/td>\n<\/tr>\n
Medium<\/td>\n<250<\/td>\n\u2264 50 mln<\/td>\nor<\/td>\n\u2264 43 mln<\/td>\n<\/tr>\n
Small<\/td>\n<50<\/td>\n\u2264 10 mln<\/td>\nor<\/td>\n\u2264 10 mln<\/td>\n<\/tr>\n
Micro<\/td>\n<10<\/td>\n\u2264 2 mln<\/td>\nor<\/td>\n\u2264 2 mln<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Besides the basic information about the enterprise, it should be checked whether the enterprise is independent or related (financially or by partners\/shareholders person) to other entrepreneurs.<\/p>\n

Independent enterprise<\/strong><\/span>, is an enterprise which is not linked with any other enterprise or possesses less than 25% of shares or vote power in that enterprise. In the case of an independent enterprise the information about the number of employees and financial data are taken only based on its own account books.<\/p>\n

Partner enterprise <\/strong><\/span>\u2013 is an enterprise which possesses (alone or at least with one linked enterprise) at least 25% but no more than 50% of capital or vote power in another enterprise. In case of partner enterprise in addition to one\u2019s own data one must add a percentage of employees (expressed in AWU) and financial data of all partners. This percentage reflects possessed proportional share in capital or votes (depending on which one is bigger).<\/p>\n

Example<\/strong><\/p>\n

If enterprise A has 33% shares of enterprise B then to evaluate the size of enterprise B we take 100% of AWU value and financial data of enterprise B and 33% of AWU value and financial data of enterprise A.<\/p>\n

Linked enterprise <\/strong><\/span> is an enterprise which stays in one of the below relations:<\/p>\n