{
  "url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.4/division-II.4.1/division-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1624/annex-II/division-II/division-II.4/division-II.4.1/division-24.json",
  "legislation": "eur/2018/1624",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-1624",
  "path": "annex/II/division/II/division/II.4/division/II.4.1/division/24",
  "kind": "division",
  "number": "24",
  "heading": null,
  "text": "All financial interconnections between relevant legal entities that are included in the consolidated financial statements shall be reported. Reported amounts shall be aggregated where they pertain to the same counterparties (both issuer or guaranteed entity, and creditor, holder or guarantee provider) and the same type of liabilities, capital instruments or guarantees.",
  "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/eur/2018/1624/annex/II/division/II/division/II.4/division/II.4.1/division/24",
    "retrieved_at": "2026-11-01T14:43:51.665839+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."
}