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participation

as defined in Regulation (EU) No 909/2014 of the European Parliament and of the Council of…, Article 2(1), point (20) (Definitions)

participation within the meaning of the first sentence of point (2) of Article 2 of Directive 2013/34/EU, or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking

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