Yes, irrespective of whether the securities are actively traded or not, the entity meets the definition of a PIE by having transferable securities which are admitted to trading on an EU regulated market (as well as governed by the law of a member state).
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Home » My client, an EEA incorporated entity whose transferable securities are admitted to trading on an EU regulated market, does not have any securities traded. Is it still required to be included?
Other news
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IAASA has published a revised Ethical Standard for Auditors (Ireland)
Following public consultation last…
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Publication of financial reporting decision – Glanbia plc
IAASA has today published…
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IAASA Insights Podcast
IAASA’s first episode of…
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Publication of financial reporting decision – Kenmare Resources plc
IAASA has published a…