+Article 19 1.

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.

1. Overview

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1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards