+Article 8 5

Article 8 5

5.   For the purposes of paragraph 4, the following shall apply:

(a)

the undertakings for which proportional consolidation is required shall be considered to be subsidiaries;

(b)

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

(c)

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.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards