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Division 3 CONSOLIDATIONF1

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)CRR;

  2. (b)

    institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) CRR;

  3. (c)

    institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) CRR.

  1. 12Division 12

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).