{"id":18271,"date":"2024-01-18T15:00:04","date_gmt":"2024-01-18T14:00:04","guid":{"rendered":"https:\/\/www.red-on-line.com\/?p=18271"},"modified":"2025-08-21T15:21:55","modified_gmt":"2025-08-21T13:21:55","slug":"adjustments-of-the-size-criteria-for-micro-small-medium-sized-and-large-undertakings-or-groups-published","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/adjustments-of-the-size-criteria-for-micro-small-medium-sized-and-large-undertakings-or-groups-published\/","title":{"rendered":"Adjustments of the size criteria for micro, small, medium-sized and large undertakings or groups published"},"content":{"rendered":"\n

<\/p>\n\n\n\n

The following thresholds apply for financial years beginning on or after 1 January 2024<\/p>\n\n\n\n

  1. Micro-undertakings (undertakings<\/strong> which on their balance sheet dates do not exceed the limits of at least two of the three following criteria):<\/strong>
    \u2022 balance sheet total: EUR 450 000 (previously 350 000);
    \u2022 net turnover: EUR 900 000 (previously 700 000); and
    \u2022 average number of employees during the financial year: 10.<\/li>
  2. Small undertakings (undertakings which on their balance sheet dates do not exceed the limits of at least two of the three following criteria):<\/strong>
    \u2022 balance sheet total: EUR 5 000 000 (previously 4 000 000);
    \u2022 net turnover: EUR 10 000 000 (previously 8 000 000); and
    \u2022 average number of employees during the financial year: 50.<\/li>
  3. Medium-sized undertakings (undertakings which are not micro-undertakings or small undertakings and which on their balance sheet dates do not exceed the limits of at least two of the three following criteria):<\/strong>
    \u2022 balance sheet total: EUR 25 000 000 (previously 20 000 000);
    \u2022 net turnover: EUR 50 000 000 (previously 40 000 000); and
    \u2022 average number of employees during the financial year: 250.<\/li>
  4. Large undertakings (undertakings which on their balance sheet dates exceed at least two of the three following criteria):<\/strong>
    \u2022 balance sheet total: EUR 25 000 000 (previously 20 000 000);
    \u2022 net turnover: EUR 50 000 000 (previously 40 000 000); and
    \u2022 average number of employees during the financial year: 250.<\/li>
  5. Small groups (groups consisting of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, do not exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking):<\/strong>
    \u2022 balance sheet total: EUR 5 000 000 (previously 4 000 000);
    \u2022 net turnover: EUR 10 000 000 (previously 8 000 000);
    \u2022 average number of employees during the financial year: 50.<\/li>
  6. Medium-sized groups (groups which are not small groups, which consist of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, do not exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking):<\/strong>
    \u2022 balance sheet total: EUR 25 000 000 (previously 20 000 000);
    \u2022 net turnover: EUR 50 000 000 (previously 40 000 000); and
    \u2022 average number of employees during the financial year: 250.<\/li>
  7. Large groups (groups consisting of parent and subsidiary undertakings to be included in a consolidation and which, on a consolidated basis, exceed the limits of at least two of the three following criteria on the balance sheet date of the parent undertaking):<\/strong>
    \u2022 balance sheet total: EUR 25 000 000 (previously 20 000 000);
    \u2022 net turnover: EUR 50 000 000 (previously 40 000 000); and
    \u2022 average number of employees during the financial year: 250.<\/li>
  8. <\/li>
  9. <\/li><\/ol>\n\n\n<\/span>\n\n\n

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    On 21 December 2023, the Commission Delegated Directive (EU) 2023\/2775 was published in the Official Journal of the European Union, adjusting the thresholds of Directive 2013\/34\/EU by 25 % for inflation. The revised thresholds apply to all categories of undertakings and groups and must be applied for financial years beginning on or after 1 January 2024. Member States must transpose these provisions into national legislation by latest 24 December 2024 and may allow undertakings to apply the revised provisions for financial year beginning on or after 1 January 2023. The revised thresholds also apply to the provisions regarding sustainability reporting.<\/p>\n","protected":false},"author":17,"featured_media":17887,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[685],"tags":[],"yoast_head":"\nAdjustments of the size criteria for micro, small, medium-sized and large undertakings or groups published<\/title>\n<meta name=\"description\" content=\"The revised thresholds apply to all categories of undertakings and groups and must be applied for financial years beginning on or after 1 January 2024.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.red-on-line.com\/gb\/blog\/adjustments-of-the-size-criteria-for-micro-small-medium-sized-and-large-undertakings-or-groups-published\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" 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