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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 5 January 2023 - onwards
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Article 2 Definitions

For the purposes of this Directive, the following definitions shall apply:

(1) "public-interest entities" means undertakings within the scope of Article 1 which are: (a) governed by the law of a Member State and whose transferable securities are admitted to trading on a regulated market of any Member State within the meaning of point (14) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments [OJ L 145, 30.4.2004, p. 1.]; (b) credit institutions as defined in point (1) of Article 4 of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions [OJ L 177, 30.6.2006, p. 1.], other than those referred to in Article 2 of that Directive; (c) insurance undertakings within the meaning of Article 2(1) of Council Directive 91/674/EEC of 19 December 1991 on the annual accounts of insurance undertakings [OJ

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