EBU Single Rulebook Q&A 21 December 2020 2020_5668 Prudential consolidation of special funds
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European Union · · · 26-11-2021
Strictly following the instructions for presenting fully owned CIUs in FINREP leads to possibly unwanted outcomes as compared to IFRS accounts. Can competent authorities allow for fully owned CIUs to be consolidated in order to allow for the use of a look-through approach for FINREP?
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