+Articolul 81 Interesele minoritare care se califică pentru includerea în fondurile proprii de nivel 1 de bază consolidate
---+Article 81 1.
---+Article 81 2.
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Articolul 81 Interesele minoritare care se califică pentru includerea în fondurile proprii de nivel 1 de bază consolidate
1. Prezentare generală
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Reglementare |
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Article 81 1.
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Minority interests shall comprise the sum of Common Equity Tier 1 items of a subsidiary where the following conditions are met:
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(a)
the subsidiary is one of the following:
(ii)
an undertaking that is subject by virtue of applicable national law to the requirements of this Regulation and of Directive 2013/36/EU;
(iii)
an intermediate financial holding company or intermediate mixed financial holding company that is subject to the requirements of this Regulation on a sub‐consolidated basis, or an intermediate investment holding company that is subject to the requirements of Regulation (EU) 2019/2033 on a consolidated basis;
(v)
an intermediate financial holding company in a third country, provided that that intermediate financial holding company is subject to prudential requirements as stringent as those applied to credit institutions of that third country and provided that the Commission has adopted a decision in accordance with Article 107(4) determining that those prudential requirements are at least equivalent to those of this Regulation;
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(b)
the subsidiary is included fully in the consolidation pursuant to Chapter 2 of Title II of Part One;
(c)
the Common Equity Tier 1 items, referred to in the introductory part of this paragraph, are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.
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Article 81 2.
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Minority interests that are funded directly or indirectly, through a special purpose entity or otherwise, by the parent undertaking of the institution, or its subsidiaries shall not qualify as consolidated Common Equity Tier 1 capital.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
- Builddate: 01.01.2027 00:00:00 -Doknr: CELEX:32013R0575
- EULAW -
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