QA2020-53 - SME vs Non-SME

Owned by SRB Services
Feb 01, 2024
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QA2020-53

Question


I would need some guidance regarding the CF guidance: I understand that a small entity being part of a bigger group shall not be reported as SME but as non-SME Shall all entities be counted separately for the number of clients or is the whole group to be entered as one non-SME client?


Response


The answer should be: "All legal entities should be counted and reported separately and not as a group to calculate the number of clients".