participating interest
as defined in Directive 2013/34/EU of the European Parliament and of the Council of 26 June…, Article 2, point (2) (Definitions)
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 presumed to constitute a participating interest where it exceeds a percentage threshold fixed by the Member States which is lower than or equal to 20 %;
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Also defined in
- Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to… 32001L0034, 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