Paragraph 5: Simplified accounting presentation.

For the application of articles L. 123-16 and L. 123-16-1: 1° In the case of micro-enterprises, the balance sheet total is set at 350,000 euros, the net turnover at 700,000 euros and the average number of employees during the financial year at 10; 2° In the case of small enterprises, the balance sheet total is set at 6,000,000 euros, the net turnover at 12,000,000 euros and the average number of…