lexiara

anx_I__division_II__para

Method 1: "Accounting consolidation" method The calculation of the supplementary capital adequacy requirements of the regulated entities in a financial conglomerate shall be carried out on the basis of the consolidated accounts. The supplementary capital adequacy requirements shall be calculated as the difference between: In the case of non-regulated financial sector entities which are not included in the aforementioned sectoral solvency requirement calculations, a notional solvency requirement shall be calculated. The difference shall not be negative. Method 2: "Deduction and aggregation" method The calculation of the supplementary capital adequacy requirements of the regulated entities in a financial conglomerate shall be carried out on the basis of the accounts of each of the entities in the group. The supplementary capital adequacy requirements shall be calculated as the difference between: The difference shall not be negative. Method 3: "Book value/Requirement deduction" method The calculation of the supplementary capital adequacy requirements of the regulated entities in a financial conglomerate shall be carried out on the basis of the accounts of each of the entities in the group. The supplementary capital adequacy requirements shall be calculated as the difference between: The difference shall not be negative. Method 4: Combination of methods 1, 2 and 3 Competent authorities may allow a combination of methods 1, 2 and 3, or a combination of two of these methods.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-10 · Text as adopted (Official Journal); later amendments are not incorporated in this text.