* A micro-enterprise is a limited liability partnership whose performance at the reporting date of the reporting year meets all of the following conditions: total assets up to EUR 175,000, liabilities not exceeding equity capital, one shareholder who is also a member of the management board and whose sales income during the reporting year is up to 50,000 euros;

** a small enterprise is a company registered in Estonia, which is not a micro-enterprise and only one of the indicators of which at the reporting date of the reporting year may exceed the following conditions: total assets of 4,000,000 euros, sales revenue of 8,000,000 euros and the average number of employees for reporting year 50 people;

*** A medium-sized company is a company registered in Estonia, which is neither a micro-enterprise nor a small company, and only one of the indicators of which at the reporting date of the reporting year may exceed the following conditions: total assets EUR 20,000,000, sales revenue 40,000 000 euros and the average number of employees for the reporting year 250 people;

**** large company is a company registered in Estonia for which at least two indicators at the reporting date of the reporting year exceed the following conditions: total assets EUR 20,000,000, sales revenue EUR 40,000,000 and the average number of employees during the reporting year 250 people;

***** one-time payment at the beginning of the accounting service