qualifying investments

Definitions over time (1)

15/05/2013 – 01/03/2018 Article 3, Regulation (EU) No 346/2013 Scope: Whole act

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

‘qualifying investments’ means any of the following instruments:(i)equity or quasi-equity instruments that are issued by:—a qualifying portfolio undertaking and acquired directly by the qualifying social entrepreneurship fund from the qualifying portfolio undertaking,—a qualifying portfolio undertaking in exchange for an equity security issued by the qualifying portfolio undertaking, or—an undertaking of which the qualifying portfolio undertaking is a majority-owned subsidiary and which is acquired by the qualifying social entrepreneurship fund in exchange for an equity instrument issued by the qualifying portfolio undertaking;(ii)securitised and un-securitised debt instruments, issued by a qualifying portfolio undertaking;(iii)units or shares of one or several other qualifying social entrepreneurship funds, provided that those qualifying social entrepreneurship funds have not themselves invested more than 10 % of their aggregate capital contributions and uncalled committed capital in qualifying social entrepreneurship funds;(iv)secured or unsecured loans granted by the qualifying social entrepreneurship fund to a qualifying portfolio undertaking;(v)any other type of participation in a qualifying portfolio undertaking;

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

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