14) mikroettevõtja – osaühing, kelle näitajad vastavad aruandeaasta bilansipäeval kõikidele järgmistele tingimustele: varad kokku kuni 175 000 eurot, kohustised ei ole suuremad kui omakapital, üks osanik, kes on ka juhatuse liige, ja kelle müügitulu on aruandeaastal kuni 50 000 eurot;, 14) micro undertaking – a private limited company which indicators meet on the balance sheet date of an accounting year all the following conditions: total assets up to 175,000 euros, liabilities not exceeding the owners' equity, one shareholder who is also the member of the management board and which sales revenue during an accounting year is up to 50,000 euros;, defineeritakse selle seaduse ulatuses, defined within the scope of this Act