| 单词 | medium-sized company |
| 释义 | medium-sized company A company that may claim certain filing exemptions if it meets two out of three of the following criteria for the current and preceding year, or the two preceding financial years: ● the balance-sheet total (total assets) should not exceed £11,400,000; ● the turnover should not exceed £22,800,000; ● 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 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 but it may file abbreviated accounts instead of full accounts with the Registrar of Companies. Compare: |
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