public-interest entities

Defined in Article 2, Directive 2006/43/EC

Definitions over time (3)

1. 05/01/2023 – today applies on 12/11/2026 Article 2, Directive 2006/43/EC Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘public-interest entities’ means: entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC; credit institutions as defined in point 1 of Article 3(1) of Directive 2013/36/EU of the European Parliament and of the Council (^{1}), other than those referred to in Article 2 of that Directive; insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC; or entities designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;

2. 16/06/2014 – 05/01/2023 Article 2, Directive 2006/43/EC Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘public-interest entities’ means: entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC; credit institutions as defined in point 1 of Article 3(1) of Directive 2013/36/EU of the European Parliament and of the Council (^{17}), other than those referred to in Article 2 of that Directive; insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC; or entities designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;

3. 21/03/2008 – 16/06/2014 Article 2, Directive 2006/43/EC Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘public-interest entities’ means entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point 14 of Article 4(1) of Directive 2004/39/EC, credit institutions as defined in point 1 of Article 1of Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and pursuit of the business of credit institutions (^{16}) and insurance undertakings within the meaning of Article 2(1) of Directive 91/674/EEC. Member States may also designate other entities as public-interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees;

Used in (31 places in 14 provisions on 12/11/2026)

Directive 2006/43/EC (31 in 14)

Recital 12 · Recital 23 · Recital 25² · Recital 26 · Article 2² · Article 6 · Article 14 · Article 22a · Article 25c⁷ · Article 25d · Article 30a³ · Article 36 · Article 38 · Article 39⁸