23. In line with the general criteria provided in paragraphs 15 to 21, operational leasing …

In line with the general criteria provided in paragraphs 15 to 21, operational leasing activities should be considered ancillary to banking, in any of the following illustrative situations:

• a. the leasing of assets is provided to institutions or financial institutions within or outside the group (e.g. leasing of buildings or premises);
• b. the leasing of assets is complemented by the offer and sale, on a recurring basis, of banking products or services to the lessee through an institution or financial institution of the group (e.g. current account or payment services); or
• c. the leasing of assets relies significantly on the banking business, including situations when the undertaking:
• i. significantly relies on relevant banking products or services provided by an institution or financial institution of the group. For instance, where (i) the contract initiation and processing rely on the credit risk assessment performed by an institution or a financial institution of the group; or (ii) the collection of the leasing payments – or any actions to recover the operational leasing claims or underlying assets – is managed by an institution or financial institution of the group; or
• ii. significantly relies on funding provided by institutions or financial institutions of the group.

1. Pregled

1.1 Sklici

1.2 Ugotovljene zahteve

1.3 Povezani standardi

2. Ugotovljene zahteve

3. Povezani standardi

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