parent undertaking

Defined in Article 4, IFR Regulation

Definitions over time (2)

1. 09/01/2024 – today applies on 10/11/2026 Article 4, IFR Regulation Scope: Whole act

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

   ‘parent undertaking’ means a parent undertaking within the meaning of point (9) of Article 2 and Article 22 of Directive 2013/34/EU;

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

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

   ‘parent undertaking’ means a parent undertaking within the meaning of point (9) of Article 2 and Article 22 of Directive 2013/34/EU;

Used in (42 places in 11 provisions on 10/11/2026)

IFR Regulation (42 in 11)

Recital 12² · Recital 41² · Recital 50 · Article 4⁵ · Article 6¹⁵ · Article 7³ · Article 8² · Article 9² · Article 25² · Article 41⁴ · Article 62⁴