The exact details of those exemptions are under consideration by ESMA (European Securities and markets Authority) which has published a discussion paper on its proposed technical standards.
The ACT has responded to that discussion paper reminding ESMA that non-financial companies were excluded from the main thrust of the EMIR regulation because their use of derivatives does not contribute to the systemic risk these instruments pose to the financial systems. It is therefore crucial that the detailed rules and tests around the exclusion of non-financials minimises the bureaucracy imposed in qualifying for that exemption. Indeed the procedures should be such as to remove the majority of companies from any red tape at all.
The exemptions for clearing for non-financial companies depend on activity falling below a threshold. The ACT response includes detailed discussion around the definitions related to that threshold.