+Section 3 Scope of prudential consolidation
---+Article 19 Entities excluded from the scope of prudential consolidation
------+Article 19 1.
------+Article 19 2.
------+Article 19 3.
---+Article 20 Joint decisions on prudential requirements
------+Article 20 1.
------+Article 20 2.
------+Article 20 3.
------+Article 20 4.
------+Article 20 5.
------+Article 20 6.
------+Article 20 7.
------+Article 20 8.
---+Article 21 Joint decisions on the level of application of liquidity requirements
------+Article 21 1.
------+Article 21 2.
------+Article 21 3.
---+Article 22 Sub-consolidation in the case of entities in third countries
------+Article 22 1.
------+Article 22 2.
---+Article 23 Undertakings in third countries
---+Article 24 Valuation of assets and off-balance sheet items
------+Article 24 1.
------+Article 24 2.

Section 3 Scope of prudential consolidation

Section 3 Scope of prudential consolidation

1. Overview

,
Article 19 Entities excluded from the scope of prudential consolidation
Article 20 Joint decisions on prudential requirements
Article 21 Joint decisions on the level of application of liquidity requirements
Article 22 Sub-consolidation in the case of entities in third countries
Article 23 Undertakings in third countries

Article 23

Undertakings in third countries

For the purposes of applying supervision on a consolidated basis in accordance with this Chapter, the terms ‘investment firm’, ‘credit institution’, financial institution', and ‘institution’ shall also apply to undertakings established in third countries, which, were they established in the Union, would fulfil the definitions of those terms in Article 4.
Article 24 Valuation of assets and off-balance sheet items

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards