group link
Definitions over time (1)
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13/04/2016 – 01/04/2020 Article 1, Commission Delegated Regulation (EU) 2016/438 Scope: Whole act
For the purpose of this Regulation, the following definitions shall apply:
‘group link’ means a situation in which two or more undertakings or entities belong to the same group within the meaning of Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council (^{3}) or international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{4}).
Other definitions of this term in this act (1)
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