participation

Defined in Article 4, Capital Requirements Regulation (CRR)

Definitions over time (4)

1. 01/01/2025 – today applies on 12/11/2026 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘participation’ means a participating interest as defined in Article 2, point (2), of Directive 2013/34/EU of the European Parliament and of the Council (^{12}), or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

2. 29/06/2021 – 01/01/2025 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘participation’ means participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{12}), or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

3. 25/12/2019 – 29/06/2021 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘participation’ means participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{9}), or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

4. 28/06/2013 – 19/07/2016 Article 4, Capital Requirements Regulation (CRR) Scope: Whole act

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

   ‘participation’ means participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies (^{24}), or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

Used in (28 places in 14 provisions on 12/11/2026)

Capital Requirements Regulation (CRR) (28 in 14)

Recital 13 · Article 4⁴ · Article 18⁷ · Article 19³ · Article 22² · Article 52 · Article 63 · Article 72a · Article 72b · Article 141 · Article 190 · Article 199 · Article 400² · Article 493²