ECB Guide on the supervisory approach to consolidation in the banking sector
Defined in Article 1, Decision (EU) 2019/322 of the ECB
Definitions over time (1)
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26/09/2021 – today applies on 11/11/2026 Article 1, Decision (EU) 2019/322 of the ECB Scope: Whole act
For the purposes of this Decision, the following definitions shall apply:
‘ECB Guide on the supervisory approach to consolidation in the banking sector’ means a document with this title containing the principles underpinning the prudential supervisory approach followed by the ECB when determining whether the arrangements implemented by a credit institution resulting from a consolidation ensure the sound management and coverage of its risks, adopted and amended from time to time in accordance with the non-objection procedure and published on the ECB’s website;