PART 4RECOGNISED SUPERVISORY BODIES

Interpretation25

After paragraph 20 of Schedule 10 to the Companies Act 2006 (promotion and maintenance of standards), insert—

20AInterpretation

In this Part of this Schedule—

  • “public interest entity” means an issuer—

    1. a

      whose transferable securities are admitted to trading on a regulated market; and

    2. b

      the audit of which is a statutory audit (see section 1210(1));

  • “issuer” and “regulated market” have the same meaning as in Part 6 of the Financial Services and Markets Act 2000 (see sections 102A to 103); and

  • “transferable securities” means anything which is a transferable security for the purposes of Directive 2004/39/EC of the European Parliament and of the Council on markets in financial instruments.