related party

Defined in Article 2, Directive 2007/36/EC

Definitions over time (2)

  1. 12/08/2022 – today applies on 12/11/2026 Article 2, Directive 2007/36/EC Scope: Whole act

    For the purposes of this Directive the following definitions shall apply:

    ‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{10});

  2. 09/06/2017 – 12/08/2022 Article 2, Directive 2007/36/EC Scope: Whole act

    For the purposes of this Directive the following definitions shall apply:

    ‘related party’ has the same meaning as in the international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{9});

Used in (26 places in 3 provisions on 12/11/2026)

Directive 2007/36/EC (26 in 3)

Article 1 · Article 2 · Article 9c24

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