+TITLE I SUBJECT MATTER AND DEFINITIONS
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TITLE I SUBJECT MATTER AND DEFINITIONS

TITLE I SUBJECT MATTER AND DEFINITIONS

1. Forbhreathnú

,
Article 1 Subject matter and general principles
Article 2 Definitions

Article 2

Definitions

For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:

(1) 

‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;

(2) 

‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;

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(4) 

‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;

(5) 

‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013;

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(6) 

‘significant credit institution’ means a credit institution which has the status of a significant supervised entity;

(7) 

‘less significant credit institution’ means a credit institution which does not have the status of a significant supervised entity;

(8) 

‘significant branch’ means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;

(9) 

‘less significant branch’ means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.
Article 3 Change of status of a supervised entity

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin