Article R225-104 of the French Commercial code
The thresholds provided for in Article L. 225-102-1, assessed at the end of the financial year, are set at 100 million euros for the balance sheet total, 100 million euros for the net sales figure and 500 for the average number of permanent employees during the financial year. The balance sheet total and the net sales figure are determined in accordance with the fifth and sixth paragraphs of Article D….