group link

Definitions over time (1)

  1. 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)

Each has its own scope, dates and uses. Open one to see when it applies.

Used in (0 places in 0 provisions on 12/11/2026)

No text uses this concept on 12/11/2026.

2 queries · page built in 4 msInventory f82bbfa3