Definitions › Finance (English)
shareholder
Defined in 3 EU acts of the Finance group: Transparency Directive First BRRD Own wording IRRD Own wording
Transparency Directive, Article 2(1)(e) First adopted 2004-12-15
any natural person or legal entity governed by private or public law, who holds, directly or indirectly: (i) shares of the issuer in its own name and on its own account; (ii) shares of the issuer in its own name, but on behalf of another natural person or legal entity; (iii) depository receipts, in which case the holder of the depository receipt shall be considered as the shareholder of the underlying shares represented by the depository receiptsBRRD, Article 2(62) Own wording adopted 2014-05-15 as shareholders
any natural person shareholders or legal entity governed by private or public law, who holds, directly or indirectly: (i) shares holders of the issuer in its own name and on its own account; (ii) shares other instruments of the issuer in its own name, but on behalf of another natural person or legal entity; (iii) depository receipts, in which case the holder of the depository receipt shall be considered as the shareholder of the underlying shares represented by the depository receipts ownership
Compared with Transparency Directive: struck words are only in Transparency Directive, marked words only here.
IRRD, Article 2(52) Own wording adopted 2024-11-27
any natural person or legal entity governed by private or public law, who holds, directly or indirectly: (i) shares of the issuer in its own name and on its own account; (ii) shares of the issuer in its own name, but on behalf of another natural person or legal entity; (iii) depository receipts, in which case the a holder of the depository receipt shall be considered as the shareholder instruments of the underlying shares represented by the depository receipts ownership
Compared with Transparency Directive: struck words are only in Transparency Directive, marked words only here.