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
Status: Published
Version date: 27 June 2013 - onwards
Version 1 of 1