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Hugtakasafn : Eitt hugtak
ÍSLENSKA
fjárfestingarhæft fyrirtæki
ENSKA
qualifying portfolio undertaking
Svið
fjármál
Dæmi
[is] Með þessari reglugerð skal koma á samræmdum reglum um gerð hæfra áhættufjármagnssjóða, einkum um fjárfestingarhæf fyrirtæki sem hæfi áhættufjármagnssjóðurinn hefur heimild til að fjárfesta í og um fjárfestingargerningana sem fyrirhugað er að nota. Þetta er nauðsynlegt til að tryggja skýra aðgreiningu milli hæfra áhættufjármagnssjóða og fagfjárfestasjóða sem taka þátt í öðrum, minna sérhæfðum fjárfestingaráætlunum, t.d. yfirtökum eða spákaupmennsku á fasteignamarkaði, sem ekki er reynt að stuðla að með þessari reglugerð.
[en] This Regulation should establish uniform rules on the nature of qualifying venture capital funds, in particular on qualifying portfolio undertakings into which the qualifying venture capital funds are to be permitted to invest and the investment instruments to be used. This is necessary so that a clear demarcation line can be drawn between a qualifying venture capital fund and alternative investment funds that engage in other, less specialised, investment strategies, for example buyouts or speculative real estate investments, which this Regulation is not seeking to promote.
Skilgreining
[en] a portfolio company is a company or entity in which a venture capital firm, buyout firm, holding company, or other investment fund invests.The definition of a qualifying portfolio undertaking is similar to the definition of a SME, which is used in other EU legislation. Significantly, a qualifying portfolio undertaking must, at the time of investment by the qualifying venture capital fund, not be admitted to trading on a regulated market or multilateral trading facility, employ fewer than 250 persons and either have an annual turnover not exceeding 50m or an annual balance sheet total not exceeding 43m. Further, the qualifying portfolio undertaking must not be an alternative investment fund and must be established within the territories of an EU member state, or a third country that is not listed as a Non-Cooperative Country and Territory by FATF and has signed a tax information exchange agreement with the home member state of the manager of the qualifying venture capital fund and with any other member state in which the qualifying venture capital fund will be marketed
Rit
Reglugerð Evrópuþingsins og ráðsins (ESB) nr. 345/2013 frá 17. apríl 2013 um evrópska áhættufjármagnssjóði
Skjal nr.
32013R0345
Aðalorð
fyrirtæki - orðflokkur no. kyn hk.