+Articolul 19 Entitățile excluse din domeniul de aplicare al consolidării prudențiale
---+Article 19 1.
---+Article 19 2.
---+Article 19 3.
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Articolul 19 Entitățile excluse din domeniul de aplicare al consolidării prudențiale
1. Prezentare generală
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Reglementare |
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Article 19 1.
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►M17
An institution or a financial institution which is a subsidiary or an undertaking in which a participation is held, need not to be included in the consolidation where the total amount of assets and off-balance-sheet items of the undertaking concerned is less than the smaller of the following two amounts: ◄
(b)
1 % of the total amount of assets and off-balance sheet items of the parent undertaking or the undertaking that holds the participation.
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Article 19 2.
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►M17
The competent authorities responsible for exercising supervision on a consolidated basis pursuant to Article 111 of Directive 2013/36/EU may on a case-by-case basis decide in the following cases that an institution, or a financial institution which is a subsidiary or in which a participation is held need not be included in the consolidation: ◄
(a)
where the undertaking concerned is situated in a third country where there are legal impediments to the transfer of the necessary information;
(b)
where the undertaking concerned is of negligible interest only with respect to the objectives of monitoring institutions;
▼C3
(c)
where, in the opinion of the competent authorities responsible for exercising supervision on a consolidated basis, the consolidation of the financial situation of the undertaking concerned would be inappropriate or misleading as far as the objectives of the supervision of institutions are concerned.
▼C2
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Article 19 3.
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Where, in the cases referred to in paragraph 1 and point (b) of paragraph 2, several undertakings meet the criteria set out therein, they shall nevertheless be included in the consolidation where collectively they are of non-negligible interest with respect to the specified objectives.
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1.1 Referințe
1.2 Cerințe identificate
1.3 Standarde asociate
2. Cerințe identificate
3. Standarde asociate
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