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financial undertaking

as defined in Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing…, Article 1, point (8) (Definitions)

(8) 

‘financial undertaking’ means an undertaking that is subject to the disclosure obligations laid down in Articles 19a and 29a of Directive 2013/34/EU and is an asset manager, a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 of the European Parliament and of the Council (), an investment firm as defined in Article 4(1), point (2), of Regulation (EU) No 575/2013, an insurance undertaking as defined in Article 13, point (1), of Directive 2009/138/EC of the European Parliament and of the Council (), or a reinsurance undertaking as defined in Article 13, point (4) of Directive 2009/138/EC;

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