related party
Defined in Article 2, Directive 2007/36/EC
Definitions over time (2)
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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});
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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});