The provisions of this Subdivision are to be applied to the statutory audit of share capital companies that are public-interest entities only insofar as Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (OJ L 158 of 27 May 2014, p. 77, L 170 of 11 June 2014, p. 66) applies. Public-interest entities are enterprises that are
1. publicly traded within the meaning of section 264d,
2. CRR credit institutions within the meaning of section 1 (3d) sentence 1 of the Banking Act (Kreditwesengesetz), to the exception of those institutions listed in section 2 (1) nos. 1 and 2 of the Banking Act, and in Article 2 paragraph (5) no. 5 of Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176 of 27 June 2013, p. 338, L 208 of 2 August 2013, p. 73; L 20 of 25 January 2017, p. 1; L 203 of 26 June 2020, p. 95) last amended by Directive (EU) 2019/2034 (OJ L 314 of 5 December 2019, p.64), or
3. an insurance enterprise within the meaning of Article 2 paragraph (1) of Council Directive 91/674/EEC.