Article 1 - Definitions

Article 1

Definitions

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For the purposes of this Regulation, the following definitions apply:

((a))

‘connected person’ means any of the persons referred to in Article 32(1), points (a) to (d) and point (f), of Regulation (EU) 2023/1114;

((b))

‘group’ means a group as defined in Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council ⁵.

5 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC ( OJ L 182, 29.6.2013, p. 19 , ELI: http://data.europa.eu/eli/dir/2013/34/oj ). ↩