related undertakings
as defined in Directive 2003/55/EC of the European Parliament and of the Council of 26 June…, Article 2, point (22)
affiliated undertakings, within the meaning of Article 41 of the Seventh Council Directive 83/349/EEC of 13 June 1983 based on the Article 44(2)(g)(10) of the Treaty on consolidated accounts(11), and/or associated undertakings, within the meaning of Article 33(1) thereof, and/or undertakings which belong to the same shareholders