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[1] Small and medium-sized undertaking within the meaning of Article 3(2) and (3) of Directive 2013/34/EU which are public-interest entities as defined in point (a) of point (1) of Article 2 of that Directive and which are not micro-undertakings as defined in Article 3(1) of that Directive
[2] As defined in point (145) of Article 4(1) of Regulation (EU) No 575/2013
[3] As defined in point (2) and (5) of Article 13 of Directive 2009/138/EC of the European Parliament and of the Council
[4] According to Art. 4(5) of the Transparency Directive (as amended by the CSRD)