Category Archives: P

POTENTIAL

means that the failure of the function may lead to the type of accident referred to in point 2.5.5

(Annex I 2.5.8.b COMMISSION IMPLEMENTING REGULATION (EU) 2015/1136 of 13 July 2015 amending Implementing Regulation (EU) No 402/2013 on the common safety method for risk evaluation and assessment)

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PARENT UNDERTAKING

means an undertaking which controls, either directly or indirectly, one or more subsidiary undertakings. An undertaking which prepares consolidated financial statements in accordance with Directive 2013/34/EU of the European Parliament and of the Council (15) shall be deemed to be a parent undertaking

(art. 2 Position (EU) No 7/2015 of the Council at first reading with a view to the adoption of a Regulation of the European Parliament and of the Council on insolvency proceedings (recast) Adopted by the Council on 12 March 2015)

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