Under the thresholds provided by the DORA Regulation, an enterprise that employs 3 persons and has an annual turnover and/or annual balance sheet value of EUR 9 million would be considered as a medium enterprise in the DORA Regulation. However, an enterprise that employs 11 persons and has an annual turnover and/or annual balance sheet value of EUR 9 million would be considered a small enterprise under the DORA Regulation. We have not been able to understand the rationale/logic behind this. In relation to the Commission Recommendation 2002/361/EC, we have identified scenarios – other than those relating to trading venues, central counterparties, trade repositories and central securities depositories – in which entities which fall under a specific size threshold pursuant to DORA would be considered to have a different size pursuant in relation to the thresholds defined in Commission Recommendation. As a way of example, an enterprise that employs 3 persons and has an annual turnover and/or annual balance sheet value of EUR 9 million would be considered as a medium enterprise in the DORA Regulation; whereas the same enterprise would be considered as a small enterprise under Commission Recommendation. In view of the above, we would like to obtain clarity on whether the above is indeed correct and intentional. Furthermore, we would also like to confirm whether an entity can have two different size-classifications – one under DORA and one under Commission Regulation.

The answer to this question is provided by the European Commission.

The thresholds for determining micro, small and medium-sized enterprises set out under Article 3(60), 3(63) and 3(64) DORA may differ from the thresholds set out in the Commission Recommendation 2003/361/EC. For instance, Article 3(60) which provides for a definition of a ‘microenterprise’ under DORA provides for exemptions that are specific to the financial sector and that do not feature in the Commission Recommendation 2003/361/EC (e.g., trading venues, central counterparties, trade repositories and central securities depositories).
With regards to the example referred to in the present question, an enterprise that employs 3 persons and has an annual turnover and/or annual balance sheet value of EUR 9 million would classify as a micro or small enterprise according to Commission Recommendation 2003/361/EC.
Under Article 3(63) DORA, the same enterprise would qualify as a medium-sized enterprise.

Disclaimer provided by the European Commission:

The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and obligations deriving from such legislation nor do they introduce any additional requirements for the concerned operators and competent authorities. The answers are merely intended to assist natural or legal persons, including competent authorities and Union institutions and bodies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.