participation

Definitions over time (1)

20/07/2006 – 17/04/2007 Article 4, Directive 2006/48/EC (CRD) Scope: Article 57, Article 71, Article 72, Article 73, Title V Chapter 4

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

‘participation’ for the purposes of points (o) and (p) of Article 57, Articles 71 to 73 and Title V, Chapter 4 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 (^{14}), or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

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