lexiara

art_4__para_1__point_35__text_1

CRR

'participation' means participation within the meaning of the first sentence of Article 17 of Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies OJ L 222, 14.8.1978, p. 11. , or the ownership, direct or indirect, of 20 % or more of the voting rights or capital of an undertaking;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.