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Commission Delegated Regulation (EU) No 918/2012 Article 2

Definitions

Article 2

For the purposes of this Regulation, the following definitions shall apply: (a) ‘group’ means those legal entities which are controlled undertakings within the meaning of Article 2(1)(f) of Directive 2004/109/EC of the European Parliament and of the Council  ( 5 ) and the single natural or legal person that controls such undertaking; (b) ‘supra-national issuer’ means an issuer within the meaning of Article 2(1)(d)(i), (iv), (v) and (vi) of Regulation (EU) No 236/2012.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Commission Delegated Regulation (EU) No 918/2012 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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