In force

Version from: 01/01/2023
Amendments (1)
Final Q&A 2014_1379
Updated: 26/03/2021
Published: 27/03/2015
Art. 13
Final Q&A 2014_1502
Updated: 26/03/2021
Published: 24/04/2015
Art. 13
Final Q&A 2013_41
Updated: 26/03/2021
Published: 31/10/2013
Art. 13(1), Art. 13(2), Art. 13(3)
Final Q&A 2014_759
Updated: 26/03/2021
Published: 30/04/2014
Art. 13(1,3)
Rejected Q&A 2016_2984
Submitted: 09/11/2016
Art. 13(3)
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CRR ToolCapital Requirements Regulation (CRR)
Article 13

Article 13 - Application of disclosure requirements on a consolidated basis

Article 13

Application of disclosure requirements on a consolidated basis

1.  
EU parent institutions shall comply with Part Eight on the basis of their consolidated situation.

Large subsidiaries of EU parent institutions shall disclose the information specified in Articles 437, 438, 440, 442, 450, 451, 451a and 453 on an individual basis or, where applicable in accordance with this Regulation and Directive 2013/36/EU, on a sub-consolidated basis.

2.  
Institutions identified as resolution entities that are G-SII entities shall comply with Article 437a and point (h) of Article 447 on the basis of the consolidated situation of their resolution group.
3.  
The first subparagraph of paragraph 1 shall not apply to EU parent institutions, EU parent financial holding companies, EU parent mixed financial holding companies or resolution entities where they are included in equivalent disclosures on a consolidated basis provided by a parent undertaking established in a third country.

The second subparagraph of paragraph 1 shall apply to subsidiaries of parent undertakings established in a third country where those subsidiaries qualify as large subsidiaries.

4.  
Where Article 10 applies, the central body referred to in that Article shall comply with Part Eight on the basis of the consolidated situation of the central body. Article 18(1) shall apply to the central body and the affiliated institutions shall be treated as subsidiaries of the central body.