non-financial undertaking
Defined in Article 1, Commission Delegated Regulation (EU) 2021/2178
Definitions over time (1)
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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:
‘non-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 not a financial undertaking as defined in point (8);
Earlier definition records in this act (1)
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- Article 1(9) Historical · definitions end 01/01/2023
Used in (118 places in 19 provisions on 12/11/2026)
Commission Delegated Regulation (EU) 2021/2178 (118 in 19)
Recital 1 · Recital 23 · Recital 3 · Recital 112 · Recital 12 · Article 1 · Article 26 · Article 72 · Article 85 · Article 104 · Annex I34 · Annex II3 · Annex III · Annex IV2 · Annex IX · Annex V42 · Annex VI4 · Annex VII3 · Annex X2