The document outlines different categorizations of companies based on their size and public interest status, including public interest companies, large, medium, and small unlisted companies. It specifies criteria such as paid-up capital and turnover for each category. The classifications refer to relevant financial reporting standards like IFRS and AFRS.

2. 1 Public Interest Companies Listed company(a
company that has issued debt
or equity instruments in capital
markets ), Subsidiary of
a Listed company ,
Public utility or a
Public sector
company ,Company
holding assets in
fiduciary capacity.
IFRS
2 Large Size Company An UNLISTED
Company having
Paid up capital of
Rs. 200 m(20 Crore)
or more + Turn over
of Rs.1 billion (100
Crore) or more
IFRS

3. 3 Medium Size Company An UNLISTED
Company that is
neither of the other
three categories
defined in the table
IFRS For SMEs
4 Small Size Company An UNLISTED
Company having
Paid up capital not
exceeding Rs.25 m
(2.5 Crore ) +
Turnover not
exceeding Rs.100 m
(10 Crore )
AFRS for SSCs