| 单词 | medium-sized company |
| 释义 | medium-sized company medium-sized company A company that is entitled to certain filing exemptions because it meets two out of three of the following criteria for the current and preceding year, or the two preceding financial years: • the company’s net worth should not exceed £12.9 million; • the turnover should not exceed £25.9 million • the average number of employees should not exceed 250. In a company’s first financial year it need only meet the conditions for that year; in its second financial year it may claim the filing exemptions of a medium-sized company if it met the conditions in its first financial year. A public limited company, a banking or insurance company, an authorized person under the Financial Services Act 1986, or a member of an ineligible group may not claim medium-sized company filing exemptions. A medium-sized company must prepare full audited financial statements for distribution to its shareholders. See alsosmall company; SME. http://company-formation-registration-ltd-uk.com/life-company/medium-sized-company-accounts.php • Further details on filing exemptions for medium-sized companies |
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