Establish that the business meets the definition, document the pre-investment employee level and provide the appropriate qualifying-employee and business-plan evidence for preservation.
Support both the exception and the jobs
A financial loss statement alone does not prove the employment obligation. The applicable provision requires maintaining no less than the pre-investment level for at least two years, alongside the applicable ten qualifying full-time jobs per investor.
Include complete certified English translations where required, preserving the original-language document and translator certification. Showing a business qualifies for treatment as troubled calls for comparative financial statements prepared under a consistent accounting method across the loss period, since switching between cash and accrual reporting partway through can make a genuine decline look different than it was. Identify precisely how the loss period was measured and against which filing date, because a comparison drawn from the wrong window does not establish the qualifying condition even where the underlying numbers are accurate. Keep the preserved positions analytically separate from any newly created ones; combining them in a single job count risks double-counting the same employees under two different theories. A business plan describing how the enterprise intends to maintain the existing workforce should rest on the enterprise's actual operating history and financing, not on general optimism about the industry improving.