EBU Single Rulebook Q&A 28 May 2014 2014_1248 Definition of ‘establishment’ for the purposes of Country-by-Country reporting – scope of consolidation
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European Union · · · 06-06-2014
What would be considered an ‘establishment’ for the purposes of country-by-country reporting in Article 89(1) of Directive 2013/36/EU (CRD)? For the purposes of consolidation, should the prudential or the accounting scope of consolidation be applied?
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