subsidiary

Defined in Article 4, IFR Regulation

Definitions over time (2)

1. 09/01/2024 – today applies on 12/11/2026 Article 4, IFR Regulation Scope: Whole act

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

   ‘subsidiary’ means a subsidiary undertaking as defined in point (10) of Article 2 and within the meaning of Article 22 of Directive 2013/34/EU, including any subsidiary of a subsidiary undertaking of an ultimate parent undertaking;

2. 05/12/2019 – 25/12/2019 Article 4, IFR Regulation Scope: Whole act

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

   ‘subsidiary’ means a subsidiary undertaking as defined in point (10) of Article 2 and within the meaning of Article 22 of Directive 2013/34/EU, including any subsidiary of a subsidiary undertaking of an ultimate parent undertaking;

Used in (51 places in 9 provisions on 12/11/2026)

IFR Regulation (51 in 9)

Recital 12 · Article 1³ · Article 4¹⁰ · Article 6³ · Article 7² · Article 8³ · Article 25² · Article 41² · Article 62²⁵