European Commission 3 December 2021, Commission Delegated Regulation (EU) 2022/676 of 3 December 2021 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the conditions in accordance with which consolidation is to be carried out in the cases referred to in Article 18(3) to (6) and Article 18(8) of that Regulation (Text with EEA relevance)

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European Union · · · Cited by 26 · 03-12-2021

Article 1. Definitions
Article 2. Conditions in accordance with which the consolidation is to be carried out in the case of groups of undertakings that are related within the meaning of Article 22(7) of Directive 2013/34/EU
Article 3. Conditions in accordance with which the consolidation is to be carried out in the case of institutions or financial institutions managed by an undertaking included in the consolidation together with one or more undertakings not included in the consolidation
Article 4. Conditions in accordance with which the consolidation is to be carried out in the case of participations or capital ties in institutions or financial institutions other than those referred to Article 18(1) and (4) of Regulation (EU) No 575/2013
Article 5. Conditions in accordance with which the consolidation is to be carried out in cases where an institution exercises a significant influence over one or more institutions or financial institutions, but without holding a participation or other capital ties in those institutions
Article 6. Conditions in accordance with which the consolidation is to be carried out in cases where two or more institutions or financial institutions are placed under single management other than pursuant to a contract, clauses of their memoranda or articles of association
Article 7. Conditions in accordance with which the consolidation is to be carried out in cases where a subsidiary or an undertaking in which an institution holds a participation is not an institution, financial institution or ancillary services undertaking
Article 8. Conditions for the inclusion in consolidated Common Equity Tier 1, Additional Tier 1 and Tier 2 capital of instruments owned by persons other than the undertakings included in the prudential scope of consolidation
Article 9. Entry into force

26.4.2022

Official Journal of the European Union

L 123/1

COMMISSION DELEGATED REGULATION (EU) 2022/676

of 3 December 2021

supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the conditions in accordance with which consolidation is to be carried out in the cases referred to in

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