| 单词 | small group |
| 释义 | small group A group that meets two out of three of the following criteria for the current and preceding year, or the two preceding financial years: ● its balance-sheet total should not exceed £2.8 million net or £3.36 million gross; ● its turnover should not exceed £5.6 million net or £6.72 million gross. This must be proportionally adjusted when the financial year is longer or shorter than 12 months; ● the average number of employees should not exceed 50. If a group is in its first financial year, it may still qualify if it falls within these limits. An intermediate holding company or an ultimate holding company cannot qualify as a small company or a medium-sized company unless the group headed by it qualifies as a small group or a medium-sized group. A group containing a public company, a banking or insurance company, or an authorized person under the Financial Services Act 1986 is ineligible for the exemptions for small groups or medium-sized groups. Under the Companies Act, a parent company is not required to prepare group accounts for a financial year in which the group headed by that parent qualifies as a small group. A small group may file abbreviated accounts instead of full accounts with the Registrar of Companies. |
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