parent undertaking

Also defined in

• Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of… 32024R1624, Article 2(1), point (42)
  (a) for groups whose head office is located in the Union, an obliged entity that is a parent undertaking as defined in Article 2, point (9), of Directive 2013/34/EU that is not itself a subsidiary of another undertaking in the Union, provided that at least one subsidiary undertaking is an obliged…
• Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational… 32022R2554, Article 3, point (27)
  a parent undertaking within the meaning of Article 2, point (9), and Article 22 of Directive 2013/34/EU
• Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential… 32019R2033, Article 4(1), point (42)
  a parent undertaking within the meaning of point (9) of Article 2 and Article 22 of Directive 2013/34/EU
• Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recast) 32015R0848, Article 2, point (14)
  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 Council shall be deemed to be a parent undertaking.
• Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments… 32014L0065, Article 4(1), point (32)
  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;
• Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the… 32014L0059, Article 2(1), point (6)
  a parent undertaking as defined in point (15)(a) of Article 4(1) of Regulation (EU) No 575/2013;
• CRR 32013R0575, Article 4(1), point (15)
  (a) a parent undertaking within the meaning of Articles 1 and 2 of Directive 83/349/EEC; (b) for the purposes of Section II of Chapters 3 and 4 of Title VII and Title VIII of Directive 2013/36/EU and Part Five of this Regulation, a parent undertaking within the meaning of Article 1(1) of Directive…
• Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements… 32013L0034, Article 2, point (9)
  an undertaking which controls one or more subsidiary undertakings;
• Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central… 32012R0648, Article 2, point (21)
  a parent undertaking as described in Articles 1 and 2 of Directive 83/349/EEC
• Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund… 32011L0061, Article 4(1), point (ae)
  a parent undertaking within the meaning of Articles 1 and 2 of Directive 83/349/EEC;
• Commission Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and other aspects of… 32010R1031, Article 3, point (12)
  the same as in Articles 1 and 2 of Council Directive 83/349/EEC
• Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of… 32009L0138, Article 13, point (15)
  a parent undertaking within the meaning of Article 1 of Directive 83/349/EEC
• Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws… 32009L0065, a2.c1.li.rii
  as defined in Articles 1 and 2 of Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 54(3)(g) of the Treaty on consolidated accounts
• Directive 2006/49/EC of the European Parliament and of the Council of 14 June 2006 on the capital adequacy of… 32006L0049, Article 3(2)
  undertakings defined in Article 4 of Directive 2006/48/EC.
• Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and… 32006L0048, Article 4, point (12)
  (a) a parent undertaking as defined in Articles 1 and 2 of Directive 83/349/EEC; or (b) for the purposes of Articles 71 to 73, Title V, Chapter 2, Section 5 and Chapter 4, a parent undertaking within the meaning of Article 1(1) of Directive 83/349/EEC and any undertaking which, in the opinion of…
• Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments… 32004L0039, Article 4(1), point (28)
  a parent undertaking as defined in Articles 1 and 2 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(19);
• Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision… 32002L0087, Article 2, point (9)
  a parent undertaking within the meaning of Article 1 of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(15) and any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking
• Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance 32002L0083, Article 1(1), point (k)
  a parent undertaking as defined in Articles 1 and 2 of Directive 83/349/EEC;
• Directive 2000/12/EC of the European Parliament and of the Council of 20 March 2000 relating to the taking up and… 32000L0012, Article 1, point (12)
  a parent undertaking as defined in Articles 1 and 2 of Directive 83/349/EEC. It shall, for the purposes of supervision on a consolidated basis and control of large exposures, mean a parent undertaking within the meaning of Article 1(1) of Directive 83/349/EEC and any undertaking which, in the…
• Directive 98/78/EC of the European Parliament and of the Council of 27 October 1998 on the supplementary supervision of… 31998L0078, Article 1, point (d)
  a parent undertaking within the meaning of Article 1 of Directive 83/349/EEC (8) and any undertaking which, in the opinion of the competent authorities, effectively exercises a dominant influence over another undertaking