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2.

In the case of entities, which are not subject to Directive 2013/34/EU, ‘affiliated undertaking’ shall mean any undertaking that: may be, directly or indirectly, subject to a dominant influence by the contracting entity; may exercise a dominant influence over the contracting entity; or in common with the contracting entity, is subject to the dominant influence of another undertaking by virtue of ownership, financial participation, or the rules which govern it.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2026-01-01; changes after this date are not shown.