So-called non-SMEs are companies that employ more than 250 full-time employees or have annual sales of more than EUR 50 million with total assets of more than EUR 43 million.
In addition, the obligation also applies if a public entity manages more than 25% of the capital or if the company is not independent, i.e. a shareholding of min. 25% and max. 50% by a larger company within the EU.