non-financial undertaking
as defined in Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing…, Article 1, point (9) (Definitions)
an undertaking that is subject to the disclosure obligations laid down in Articles 19a and 29a of Directive 2013/34/EU and is not a financial undertaking as defined in point (8);
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Also defined in
- Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European… 32022R1288, Article 1, point (2)
an undertaking that is not a financial undertaking as defined in point (1)