financial undertaking

Definitions over time (1)

01/01/2023 – today applies on 12/11/2026 Article 1, Commission Delegated Regulation (EU) 2021/2178 Scope: Whole act

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

‘financial undertaking’ means an undertaking that is subject to the disclosure obligations laid down in Articles 19a and 29a of Directive 2013/34/EU and is an asset manager, a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 of the European Parliament and of the Council (^{3}), an investment firm as defined in Article 4(1), point (2), of Regulation (EU) No 575/2013, an insurance undertaking as defined in Article 13, point (1), of Directive 2009/138/EC of the European Parliament and of the Council (^{4}), or a reinsurance undertaking as defined in Article 13, point (4) of Directive 2009/138/EC;

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