So do reputations, balance sheet totals, and financial and management theories.

Assume Stage 3 balance sheet totals, and £200 of additional liquid assets are deposited in the bank.

These two banks together account for over 50 percent of the balance sheet total of all banks in Switzerland.

In addition they must have a board of directors and, depending on the size of its turnover, balance sheet total, or number of employees, an auditor.

A micro-enterprise is an enterprise that employs fewer than ten people and whose annual turnover and/or annual balance sheet total does not exceed €2m.

As with a small company, a medium-sized company is determined by its turnover, balance sheet total (meaning the total of the assets) and average number of employees.

All the Cantonal Banks account for around 30 percent of banking business in Switzerland and have a combined balance sheet total of more than 300 billion Swiss francs.

This is just one of the reasons why we have become one of the largest banks in West Germany, with a balance sheet total of over DM 116 billion.

There are thresholds for turnover, balance sheet total (meaning the total of the assets) and the average number of employees which determine whether your LLP is small or medium-sized.

The thresholds for small companies are increased to not more than £2.8m for turnover and not more than £1.4m for the balance sheet total, although the number of employees remains the same at an average of 50.

The merger resulted in one of the largest financial institutions in Hungary, with a balance sheet total of HUF 1,145 billion, a market-leading position in corporate banking, and second place in retail banking.

A "Medium Sized Enterprise" is defined as an enterprise that has between 50 employees and 249 employees and has either an annual turnover not exceeding €50m or an annual Balance Sheet total not exceeding €43m.

Where information is presented in the notes to the financial statements rather than on the face of the balance sheet, it would be necessary to ensure that the caption on the face of the balance sheet indicates that the balance sheet total includes non-equity interests or convertible debt.

"The category of micro, small and medium-sized enterprises (SMEs) is made up of enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding 50 million euro, and/or an annual balance sheet total not exceeding 43 million euro."

Since 2007, a "Small Enterprise" is defined by Enterprise Ireland, the government agency responsible for the development and promotion of the indigenous business sector, as an enterprise that has fewer than 50 employees and has either an annual turnover and/or an annual Balance Sheet total not exceeding €10m.