parent undertaking definition

parent undertaking means a parent undertaking as defined in point (15)(a) of Article 4(1) of Regulation (EU) No 575/2013;
parent undertaking means a parent undertaking as defined in Articles 1 and 2 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts1;
parent undertaking means an undertaking which controls one or more subsidiary undertakings;

More Definitions of parent undertaking

parent undertaking means a parent undertaking as defined in Articles 1 and 2 of Directive 83/349/EEC;
parent undertaking means a parent undertaking within the meaning of Article 1 of Directive 83/349/EEC;
parent undertaking means a parent undertaking within the meaning of Article 2(9) and 22 of Directive 2013/34/EU of the European Parliament and of the Council (2);
parent undertaking means a parent undertaking as described in Articles 1 and 2 of Directive 83/349/EEC;
parent undertaking means an undertaking which controls, either directly or indirectly, one or more subsidiary undertakings. An undertaking which prepares consolidated financial statements in accordance with Directive 2013/34/EU of the European Parliament and of the Council1 shall be deemed to be a parent undertaking.
parent undertaking means a parent undertaking as defined in Article 4(1)(32) of Directive 2014/65/EU;
parent undertaking means a parent undertaking within the meaning of Articles 1 and 2 of Directive 83/349/EEC;