+Artikel 19 Aus dem aufsichtlichen Konsolidierungskreis ausgenommene Unternehmen
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---+Article 19 2.
---+Article 19 3.

Artikel 19 Aus dem aufsichtlichen Konsolidierungskreis ausgenommene Unternehmen

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1. Übersicht

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Article 19 1.

►M17  An institution or a financial institution which is a subsidiary or an undertaking in which a participation is held, need not to be included in the consolidation where the total amount of assets and off-balance-sheet items of the undertaking concerned is less than the smaller of the following two amounts: ◄

(a) 

EUR 10 million;

(b) 

1 % of the total amount of assets and off-balance sheet items of the parent undertaking or the undertaking that holds the participation.
Article 19 2.

►M17  The competent authorities responsible for exercising supervision on a consolidated basis pursuant to Article 111 of Directive 2013/36/EU may on a case-by-case basis decide in the following cases that an institution, or a financial institution which is a subsidiary or in which a participation is held need not be included in the consolidation: ◄

(a) 

where the undertaking concerned is situated in a third country where there are legal impediments to the transfer of the necessary information;

(b) 

where the undertaking concerned is of negligible interest only with respect to the objectives of monitoring institutions;

▼C3

(c) 

where, in the opinion of the competent authorities responsible for exercising supervision on a consolidated basis, the consolidation of the financial situation of the undertaking concerned would be inappropriate or misleading as far as the objectives of the supervision of institutions are concerned.

▼C2

Article 19 3.
Where, in the cases referred to in paragraph 1 and point (b) of paragraph 2, several undertakings meet the criteria set out therein, they shall nevertheless be included in the consolidation where collectively they are of non-negligible interest with respect to the specified objectives.

1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards