3. Scope of consolidation and collection of data 3.1. Competent authorities should collect data at …

Scope of consolidation and collection of data

3.1. Competent authorities should collect data at the highest level of consolidation as set out in Part One, Title II, Chapter 2, Section 1 of Regulation (EU) No 575/2013, i.e. at the EEA consolidated level, covering all subsidiaries and branches within a group, whether established in a Member State or in a third country. The scope of collecting data on remuneration should be the same as the scope for the application of the consolidated own funds requirements.

3.2. Competent authorities responsible for the supervision on an EEA-consolidated basis should collect the information described in these Guidelines from the institution that is responsible for meeting the requirements of Article 450 of Regulation (EU) No 575/2013 on a consolidated basis.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 450 An beartas luacha saothair a nochtadh

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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