(42)
in Article 81, paragraph 1 is replaced by the following: ‘1. Minority interests shall comprise the sum of Common Equity Tier 1 items of a subsidiary where the following conditions are met: the subsidiary is one of the following: an institution; an undertaking that is subject by virtue of applicable national law to the requirements of this Regulation and Directive 2013/36/EU; an intermediate financial holding company in a third country that is subject to prudential requirements as stringent as those applied to credit institutions of that third country and where the Commission has decided in accordance with Article 107(4) that those prudential requirements are at least equivalent to those of this Regulation; the subsidiary is included fully in the consolidation pursuant to Chapter 2 of Title II of Part One; the Common Equity Tier 1 items, referred to in the introductory part of this paragraph, are owned by persons other than the undertakings included in the consolidation pursuant to Chapter 2 of Title II of Part One.’;
← (c) · All articles · (a) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.