{
  "url": "https://openlegislation.uk/eu-decision-2012-118/annex/division-4/division-viii",
  "json_url": "https://openlegislation.uk/eu-decision-2012-118/annex/division-4/division-viii.json",
  "legislation": "eudn/2012/118",
  "legislation_title": "Commission Decision of 18 July 2011 on State aid C 15/09 (ex N 196/09), which Germany implemented and is planning to implement for Hypo Real Estate (notified under document C(2011) 5157) (Only the German text is authentic) (Text with EEA relevance) (2012/118/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2012-118",
  "path": "annex/division/4/division/viii",
  "kind": "division",
  "number": "(viii)",
  "heading": "The corrected strategic IFRS group balance sheet corresponds to the corrected IFRS group balance sheet (paragraph 4(vii)), minus",
  "text": "(a) the interest-bearing assets of the non-strategic budget finance portfolio which runs off onto PBB's balance sheet (paragraph 4(vii)(b)); and\n(b) the assets which were transferred to the winding-up institution synthetically but without transfer of beneficial ownership and therefore without derecognition from the PBB balance sheet, which are entered in PBB's mortgage cover pool (paragraph 4(vii)(c)).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2012/118/annex/division/4/division/viii",
    "retrieved_at": "2026-11-01T15:15:31.821595+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}