A large-sized entity is defined by

A large-sized entity is defined by Corporate Law 11.638/07 as a company or group of companies under common control whose total assets, in the previous year, amounted to over R$ 240 million (approximately US$ 120 million), or whose total gross annual revenues exceed R$ 300 million (approximately US$ 150 million). An entity that does not meet those thresholds is considered a small or medium sized entity.