public-interest entities
Defined in Article 2, Directive 2013/34/EU (IFRS)
Definitions over time (3)
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For the purposes of this Directive, the following definitions shall apply:
‘public-interest entities’ means undertakings within the scope of Article 1 which are: governed by the law of a Member State and whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments (^{5}); credit institutions as defined in point (1) of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (^{6}), other than those referred to in Article 2 of that Directive; insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance undertakings (^{7}); or designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;
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21/12/2021 – 05/01/2023 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act
For the purposes of this Directive, the following definitions shall apply:
‘public-interest entities’ means undertakings within the scope of Article 1 which are: governed by the law of a Member State and whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments (^{1}); credit institutions as defined in point (1) of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (^{2}), other than those referred to in Article 2 of that Directive; insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance undertakings (^{3}); or designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;
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05/12/2014 – 21/12/2021 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act
For the purposes of this Directive, the following definitions shall apply:
‘public-interest entities’ means undertakings within the scope of Article 1 which are: governed by the law of a Member State and whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments (^{12}); credit institutions as defined in point (1) of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (^{13}), other than those referred to in Article 2 of that Directive; insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance undertakings (^{14}); or designated by Member States as public-interest entities, for instance undertakings that are of significant public relevance because of the nature of their business, their size or the number of their employees;
Used in (26 places in 12 provisions on 11/11/2026)
Directive 2013/34/EU (IFRS) (26 in 12)
Recital 33 · Recital 44 · Article 22 · Article 17 · Article 18 · Article 19a · Article 2310 · Article 29a · Article 34 · Article 402 · Article 42 · Article 444