group

Definitions over time (1)

22/09/2006 – today applies on 12/11/2026 Article 2, Commission Directive 2006/73/EC Scope: Whole act

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

‘group’, in relation to an investment firm, means the group of which that firm forms a part, consisting of a parent undertaking, its subsidiaries and the entities in which the parent undertaking or its subsidiaries hold a participation, as well as undertakings linked to each other by a relationship within the meaning of Article 12(1) of Council Directive 83/349/EEC on consolidated accounts (^{8});