participating interest
as defined in Directive 2001/34/EC of the European Parliament and of the Council of 28 May…, Article 1, point (f)
rights in the capital of other undertakings, whether or not represented by certificates, which, by creating a durable link with those undertakings, are intended to contribute to the activities of the undertaking which holds these rights
Install the extension for EUR-Lex
Also defined in
- 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 (2)
rights in the capital of other undertakings, whether or not represented by certificates, which, by creating a durable link with those undertakings, are intended to contribute to the activities of the undertaking which holds those rights. The holding of part of the capital of another undertaking is…