+Article 8 5
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Article 8 5
5. For the purposes of paragraph 4, the following shall apply:
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(a)
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the undertakings for which proportional consolidation is required shall be considered to be subsidiaries;
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(b)
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references to the full inclusion in the consolidation pursuant to Part One, Title II, Chapter 2, of Regulation (EU) No 575/2013 shall be construed as references to the proportional inclusion in the consolidation pursuant to Article 18(4), (5) or (8) of that Regulation; and
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(c)
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the amounts referred to in Articles 82, 83 and 85 to 88 of Regulation (EU) No 575/2013 shall be determined taking into account the share of capital held by the institution in those undertakings.
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1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
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Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- Builddate: 26.04.2022 00:00:00 -Doknr: CELEX:32022R0676
- EULAW -
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