consolidating entity definition
consolidating entity means an entity which is included in the ultimate consolidated financial statements, other than a non-consolidating entity;
consolidating entity means an entity, other than a non-consolidating entity, which is included in the ultimate consolidated financial 5 statements or would be included in the ultimate consolidated financial statements but for being excluded by the ultimate parent on materiality grounds under generally accepted accounting practice or an alternative body of accounting standards;”,
consolidating entity means the credit institution which shall comply with the requirements laid down in Regulation (EU) No 575/2013 on consolidated basis or sub-consolidated basis, as applicable, in accordance with Articles 11 and 18 of Regulation (EU) No 575/2013.
More Definitions of consolidating entity
consolidating entity means an entity which is consolidated in the ultimate consolidated financial statements other than:
consolidating entity means an entity, other than a non-consolidating entity, which is included in the ultimate consolidated financial statements or would be included in the ultimate consolidated financial