| CIRD91100 | Introduction |
| CIRD91200 | Enterprises |
| CIRD91300 | 1996 EC SME
Recommendation tests |
| CIRD91400 | 2003 EC SME
Recommendation tests |
| CIRD91500 | Aggregation for 2003 EC
SME Recommendation tests |
| CIRD91600 | Linked enterprises for
2003 EC SME Recommendation tests |
| CIRD91700 | Partner enterprises for
2003 EC SME Recommendation tests |
| CIRD91800 | Headcount, turnover and
balance sheet total |
| CIRD91900 | Larger SMEs |
| CIRD92000 | Change of status |
| CIRD92100 | Venture capital
company |
| CIRD92200 | Institutional investor
and public investment corporation |
| CIRD92300 | Capital for the purposes
of EC SME Recommendations |
| CIRD92400 | Voting rights for the
purposes of EC SME Recommendations |
| CIRD92500 | Control for the purposes
of EC SME Recommendations |
| CIRD92550 | Control by venture
capital companies |
| CIRD92700 | Text of 1996 EC SME
Recommendation 1996/280/EC |
| CIRD92800 | Text of 2003 EC SME
Recommendation 2003/361/EC |
| CIRD92850 | SME status flowchart for
2003/361/EC |
