Large company: company employs more than 250 persons, with a yearly turnover that exceeds 50m euro or a total yearly financial statement that exceeds 43m euro..

Company that uses a great amount of energy: these are companies for which, in the reference year, the following conditions are true:

a) have used at least 2.4 Gigawatthours/year of electrical power or at least 2.4 Gigawatthours/year of an energy different from electricity for their activities
b) the ratio between effective cost of the total quantity of energy used to carry out activities and the turnover value, determined according to art. 5, the result is not less than 3%