Updated 19/05/2024
In force since 16/05/2022

Initial Legal Act
References (7)
eba.europa.eu/legacy/regulation-and-policy/regulatory-activities/accounting-and-auditing/regulatory-technical
26/04/2022
Delegated Regulation 2022/676 published in OJ
15/04/2021
EBA/RTS/2021/04
Final Draft published
09/11/2017
EBA/CP/2017/20
Consultation published
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CRR ToolDelegated Regulation 2022/676

Delegated Regulation 2022/676

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)

RecitalsArticle 1 - DefinitionsArticle 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/EUArticle 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 consolidationArticle 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 575/2013Article 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 institutionsArticle 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 associationArticle 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 undertakingArticle 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 consolidationArticle 9 - Entry into force