enterprise value including cash

Definitions over time (1)

19/01/2026 – today applies on 12/11/2026 Article 1, Commission Delegated Regulation (EU) 2020/1818 Scope: Whole act Also: EVIC

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

‘enterprise value including cash’ or ‘EVIC’ means the sum, at fiscal year-end, of the market capitalisation of ordinary shares, the market capitalization of preferred shares, and the book value of total debt and non-controlling interests, without the deduction of cash or cash equivalents;

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