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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)

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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