entity

Definitions over time (1)

20/03/2020 – today applies on 12/11/2026 Article 2, Guideline (EU) 2020/497 of the ECB Scope: Whole act

For the purposes of this Guideline, the following definitions apply:

‘entity’ means any of the following: an undertaking included in the scope of prudential consolidation in accordance with Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 of the European Parliament and the Council (^{6}), or an undertaking that would have been included in such scope if it had not been granted a waiver in accordance with that Regulation; an undertaking excluded from the scope of prudential consolidation in accordance with Article 19 of Regulation (EU) No 575/2013; a branch as defined in point 17 of Article 4(1) of Regulation (EU) No 575/2013 which is established in a participating Member State by a credit institution established in another participating Member State; a branch as defined in point 17 of Article 4(1) of Regulation (EU) No 575/2013 which is established in a participating Member State by a credit institution established in a non-participating Member State;