The document categorizes companies based on size and listing status, defining public interest companies, large, medium, and small unlisted companies with specific capital and turnover thresholds. It highlights criteria such as being listed, having significant paid-up capital, and annual revenue to determine the company's classification. This classification is crucial for financial reporting standards under 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