2) Groups of companies may apply if total sales figures comply with (3) and (8) below, but entries from selected subsidiaries are not eligible.
3) Companies must be able to submit audited sales of a minimum of pounds 500,000 for their financial year which ended during the 12 months to 30 June 1992, and for the Middle Market 50 a minimum of pounds 5m for their financial year which ended during the 12 months to 30 June 1992.
4) Companies must submit sales figures for their financial year which ended during the 12 months to 30 June 1996. The most recent financial year end which will be considered is 30 June 1996.
5) The accounts relating to the most recent period of trading as defined in (4) above must show a pre-tax profit. Profit details will not be published or disclosed to other parties.
6) The average number of employees must be not less than 15 in the financial year which ended during the 12 months to 30 June 1996 for the Independent 100, and not less than 150 in respect of the Middle Market 50.
7) The company's auditors must certify the information relating to sales, pre-tax profit and employee numbers given on the entry form, together with the status of the company throughout the period.
8) Sales are defined as the value to the company (or group of companies) of goods and services provided, excluding VAT, out of the core company (or group of companies), together with any companies that have been acquired during the five-year period; sales of associated companies and joint ventures should be excluded.
9) Average employee numbers are to be calculated on a consistent basis to (8) above.
10) The length of each accounting period must be stated for which sales, pre-tax profit and employee details are submitted. Where the duration of the accounting period is not 12 months, the sales details will be apportioned unless more accurate information is supplied.
11) Companies must submit a copy of their audited statutory accounts for the most recent qualifying financial period.
12) The decision of the Business Editor of the Independent on Sunday is final in all matters concerning the Independent 100.
13) The Independent on Sunday reserves the right to publish information supplied.
14) Completed certified entry forms must be received by Julie Harwood, Independent 100, Price Waterhouse, Southwark Towers, 32 London Bridge Street, London SE1 9SY no later than Friday, 28 February 1997.