27. The following positions should be considered as positions of a structural nature: (a) where the …

The following positions should be considered as positions of a structural nature:

• (a) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on an individual basis, a position in the relevant currency which corresponds to investments in subsidiaries that are included in the same scope of consolidation as the institution requesting the permission;
• (b) where the institution requesting the permission referred to in Article 352(2) of Regulation (EU) No 575/2013 applies the requirements of that Regulation on a consolidated basis, a position for which both of the following conditions are met:
• (i) it stems from an investment in a subsidiary that has been included in the consolidation;
• (ii) the currency of the position coincides with the reporting currency used by the subsidiary holding the item to which such position corresponds.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 352 An glansuíomh foriomlán in airgeadra eachtrach a ríomh

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/