Emtract Ingest
Small and non-complex institution or captive (re)insurance undertaking Active Scoped to a regulation
Overview
- Key
- small_non_complex_or_captive_undertaking
- Default unit
- -
- Data type
- boolean
- Matching type
- deterministic
- Regulation
- CSRD
- Generalisability
- Regulation-specific Die Zusammenfassung dieser drei Institutsarten in einem Merkmal ist eine Besonderheit der Erleichterungsregelung des Artikels 19a Absatz 6.
- Description
- The company is a small and non-complex institution as defined in Article 4(1), point (145), of Regulation (EU) No 575/2013, or a captive insurance or captive reinsurance undertaking as defined in Article 13, points (2) and (5), of Directive 2009/138/EC.
Operators
No operators.
| Regulation | Rule set | Condition |
|---|---|---|
| CSRD | Large public-interest companies with more than 500 employees | not Small and non-complex institution or captive (re)insurance undertaking |