What this is
Irish Companies Act small-company turnover threshold (€12m, raised to €15m from 2024) is applied to the aggregator's 'Small Company' class.
The values
- Turnover ceiling EURm: 12 to 15
- EURJPY assumed: 155 to 165
- Turnover ceiling: ¥1.9–2.5bn
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- 12 x 155 = ¥1.86bn
- 15 x 165 = ¥2.48bn