S.L. 601.9 ст. 18Affiliated undertakings which are not subjecttoDirective 2013/34/EU.

(1) In the case of entities which are not subject to

Directive 2013/34/EU including any future amendment to the same,

"affiliated undertaking" shall mean any undertaking that:

(a) may be, directly or indirectly, subject to a dominant influence by the contracting entity;

(b) may exercise a dominant influence over the contracting entity; or

(c) in common with the contracting entity, is subject to the dominant influence of another undertaking by virtue of ownership, financial participation, or the rules which govern it.

(2) For the purposes of sub-regulation (1), "dominant influence" shall have the same meaning as in regulation 2(3).