Article 3: Definitions
agent:eu:csddd:art-3 · sha256 2919584dfd5a55f7
Turnover framework under the act
- Art. 27(4): at least 5 % of worldwide annual turnover
- The framework follows from article 27.
Affected roles
Not in the register yet.
Affected industries
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Obligations
Not in the register yet.
Article text
1. For the purpose of this Directive, the following definitions shall apply:
(a)
‘company’ means any of the following:
(i)
a legal person constituted as one of the legal forms listed in Annexes I and II to Directive 2013/34/EU;
(ii)
a legal person constituted in accordance with the law of a third country in a form comparable to those listed in Annexes I and II to Directive 2013/34/EU;
(iii)
a regulated financial undertaking, regardless of its legal form, which is:
—
a credit institution, as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 the European Parliament and of the Council (33);
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an investment firm, as defined in Article 4(1), point (1), of Directive 2014/65/EU the European Parliament and of the Council (34);
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