Large limited companies

Here you will find criteria for limited companies that are considered large. 

You will find the criteria from before 2010-10-31 (when the criteria changed) written in brackets.

Large companies

Large limited companies are those that have exceeded at least two of the following criteria the last two financial years. The company must have exceeded the same two criteria both financial years.


  • average number of 50 employees (50)
  • a balance sheet total of more than SEK 40 million (25)
  • an annual turnover of more than SEK 80 million (50)

The following companies are always considered large.

Limited companies that have

  • shares;
  • warrants; or
  • convertible bonds

that are listed on

  • a stock exchange;
  • a parallel market; or
  • another regulated market.