(xi)

point (35) is replaced by the following: (*3) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).’;" “participation” means a participating interest as defined in Article 2, point (2), of Directive 2013/34/EU of the European Parliament and of the Council (*3), 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 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.