# Commission Implementing Regulation (EU) 2018/1624 of 23 October 2018 laying down implementing technical standards with regard to procedures and standard forms and templates for the provision of information for the purposes of resolution plans for credit institutions and investment firms pursuant to Directive 2014/59/EU of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2016/1066 (Text with EEA relevance), Division 5: This framework refers, depending on the template, to:

Extent: E+W+S+N.I.

consolidation on the basis of accounting consolidation (entities included in the consolidated financial statements according to the applicable accounting framework);
prudential consolidation (entities within the scope of consolidation according to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 of the European Parliament and of the Council) at the level of the Union parent undertaking;
consolidation at the level of the resolution entity for the resolution group.

---
Source: https://www.legislation.gov.uk/eur/2018/1624/annex/II/division/I/division/I.4/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-I/division-I.4/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.