4th or 5th Schedule for ESE?

[Nevermore]

Hi,

Can anyone kindly tell me that whether Economically significant entities (ESE), as defined in 5th Schedule of Companies Ordinance, are required to follow 4th or 5th schedule?

I asked this question because Fourth schedule in its very first section clarifies that it is applicable only on listed companies whereas Fifth schedule is applicable only on medium and small sized entities.

Thanks in advance..