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  1. #583479

    gnóthas seirbhísí coimhdeacha a áirítear i staid chomhdhlúite airgeadais institiúide;

    an ancillary services undertaking included in the consolidated financial situation of an institution;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  2. #2534164

    gnóthas seirbhísí coimhdeacha

    ancillary services undertaking

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  3. #2764848

    10 — Gnóthas seirbhísí coimhdeacha mar a shainmhínítear in Airteagal 1 (53) de Rialachán Tarmligthe (AE) 2015/35

    10 – Ancillary services undertaking as defined in Article 1(53) of Delegated Regulation (EU) 2015/35

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  4. #2768195

    10 — Gnóthas seirbhísí coimhdeacha mar a shainmhínítear in Airteagal 1 (53) de Rialachán Tarmligthe (AE) 2015/35

    10 – Ancillary services undertaking as defined in Article 1(53) of Delegated Regulation (EU) 2015/35

    Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

  5. #1795788

    ciallaíonn ‘máthairinstitiúid i mBallstát’ institiúid i mBallstát a bhfuil institiúid nó institiúid airgeadais nó gnóthas seirbhísí coimhdeacha mar fhochuideachta aici, a bhfuil rannpháirtíocht aici in institiúid, in institiúid airgeadais nó i ngnóthas seirbhísí coimhdeacha, agus nach bhfuil ina fochuideachta de chuid institiúid eile atá údaraithe sa Bhallstát céanna, ná ina fochuideachta de chuid cuideachta shealbhaíochta airgeadais nó de chuid cuideachta shealbhaíochta airgeadais mheasctha atá bunaithe sa Bhallstát céanna”;

    ‘parent institution in a Member State’ means an institution in a Member State which has an institution, a financial institution or an ancillary services undertaking as a subsidiary or which holds a participation in an institution, financial institution or ancillary services undertaking, and which is not itself a subsidiary of another institution authorised in the same Member State, or of a financial holding company or mixed financial holding company set up in the same Member State;’;

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  6. #519015

    (ii) is contrapháirtí airgeadais, cuideachta sealbhaíochta airgeadais, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha é an contrapháirtí eile atá faoi réir na gceanglas stuamachta iomchuí;

    (ii) the other counterparty is a financial counterparty, a financial holding company, a financial institution or an ancillary services undertaking subject to appropriate prudential requirements;

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  7. #584876

    is é atá sa chontrapháirtí institiúid, cuideachta shealbhaíochta airgeadais nó cuideachta shealbhaíochta airgeadais mheasctha, institiúid airgeadais, cuideachta bhainistíochta sócmhainní nó gnóthas seirbhísí coimhdeacha faoi réir ceanglas stuamachta iomchuí;

    the counterparty is an institution, a financial holding company or a mixed financial holding company, financial institution, asset management company or ancillary services undertaking subject to appropriate prudential requirements;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  8. #1771013

    is contrapháirtí airgeadais, cuideachta sealbhaíochta airgeadais, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha é an contrapháirtí eile atá faoi réir na gceanglas stuamachta iomchuí;

    the other counterparty is a financial counterparty, a financial holding company, a financial institution or an ancillary services undertaking subject to appropriate prudential requirements;

    NoDG-2012-02012R0648_EN-GA-DWN

  9. #2355977

    gnóthas nach institiúid, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha é dá dtagraítear in Airteagal 7(3), pointe (a), den Rialachán seo.

    an undertaking which is not an institution, financial institution or ancillary services undertaking as referred to in Article 7(3), point (a), of this Regulation;

    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)

  10. #518995

    (19) ciallaíonn "gnóthas seirbhísí coimhdeacha" aon ghnóthas arb é a phríomhghníomhaíocht a bheith i seilbh maoine nó maoin a bhainistiú, seirbhísí próiseála sonraí a bhainistiú, nó ghníomhaíocht chomhchosúil atá coimhdeach le príomhghníomhaíocht institiúide creidmheasa amháin nó níos mó;

    (19) "ancillary services undertaking" means an undertaking the principal activity of which consists in owning or managing property, managing data-processing services, or a similar activity which is ancillary to the principal activity of one or more credit institution;

    Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories Text with EEA relevance

  11. #583464

    ciallaíonn "gnóthas seirbhísí coimhdeacha" gnóthas arb é a phríomhghníomhaíocht bheith i seilbh maoine nó maoin a bhainistiú, seirbhísí próiseála sonraí a bhainistiú, nó gníomhaíocht chomhchosúil atá coimhdeach le príomhghníomhaíocht institiúid creidmheasa amháin nó níos mó;

    "ancillary services undertaking" means an undertaking the principal activity of which consists of owning or managing property, managing data-processing services, or a similar activity which is ancillary to the principal activity of one or more institutions;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  12. #583774

    Aon institiúid, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha atá ina fhochuideachta nó ina ghnóthas ina bhfuil seilbh ar rannpháirtíocht, ní gá í a áirithiú sa chomhdhlúthú i gcás ina bhfuil méid iomlán shócmhainní agus ítimí lasmuigh de chlár comhardaithe an ghnóthais lena mbaineann níos lú ná an ceann is ísle den dá shuim seo a leanas:

    An institution, financial institution or an ancillary services undertaking which is a subsidiary or an undertaking in which a participation is held, need not to be included in the consolidation where the total amount of assets and off-balance sheet items of the undertaking concerned is less than the smaller of the following two amounts:

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  13. #583777

    Sna cásanna thíos féadfaidh na húdaráis inniúla atá freagrach as maoirseacht a dhéanamh ar bhonn comhdhlúite de réir Airteagal 111 de Threoir (AE)201336 cinneadh a dhéanamh, ag meas gach cás ar a fhiúntas féin, nach gá a áirithiú sa chomhdhlúthú institiúid, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha atá ina fhochuideachta nó ina sealbhaítear rannpháirtíocht:

    The competent authorities responsible for exercising supervision on a consolidated basis pursuant to Article 111 of Directive 2013/36/EU may on a case-by-case basis decide in the following cases that an institution, financial institution or ancillary services undertaking which is a subsidiary or in which a participation is held need not be included in the consolidation:

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  14. #585352

    risíochtaí institiúide ar chontrapháirtí arb é a máthairghnóthas, a fochuideachtaí nó fochuideachta a máthairghnóthais é ar an gcoinníoll gurb é atá sa chontrapháirtí ná institiúid nó cuideachta shealbhaíochta airgeadais, cuideachta shealbhaíochta airgeadais atá ag plé le gníomhaíochtaí measctha, institiúid airgeadais, cuideachta bhainistíochta sócmhainní nó gnóthas seirbhísí coimhdeacha atá faoi réir ag ceanglais stuamachta iomchuí nó gnóthas atá nasctha trí ghaolmhaireacht de réir bhrí Airteagal 12(1) de Threoir 83/349/CEE;

    exposures of an institution to a counterparty which is its parent undertaking, its subsidiary or a subsidiary of its parent undertaking provided that the counterparty is an institution or a financial holding company, mixed financial holding company, financial institution, asset management company or ancillary services undertaking subject to appropriate prudential requirements or an undertaking linked by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC;

    Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 Text with EEA relevance

  15. #1770993

    ciallaíonn “gnóthas seirbhísí coimhdeacha” aon ghnóthas arb é a phríomhghníomhaíocht a bheith i seilbh maoine nó maoin a bhainistiú, seirbhísí próiseála sonraí a bhainistiú, nó ghníomhaíocht chomhchosúil atá coimhdeach le príomhghníomhaíocht institiúide creidmheasa amháin nó níos mó;

    ancillary services undertaking’ means an undertaking the principal activity of which consists in owning or managing property, managing data-processing services, or a similar activity which is ancillary to the principal activity of one or more credit institution;

    NoDG-2012-02012R0648_EN-GA-DWN

  16. #1795949

    I gcás ina bhfuil fochuideachta ag institiúid ar gnóthas é nach institiúid, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha an gnóthas sin, nó i gcás ina bhfuil rannpháirtíocht ag institiúid i ngnóthas den sórt sin, beidh feidhm ag an modh cothromais leis an bhfochuideachta sin nó leis an rannpháirtíocht sin.

    Where an institution has a subsidiary which is an undertaking other than an institution, a financial institution or an ancillary services undertaking or holds a participation in such an undertaking, it shall apply to that subsidiary or participation the equity method.

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  17. #1795953

    Féadfaidh údaráis inniúla comhdhlúthú iomlán nó cionmhar a cheangal ar fhochuideachta nó ar ghnóthas ina bhfuil rannpháirtíocht ag institiúid i gcás nach institiúid, institiúid airgeadais nó gnóthas seirbhísí coimhdeacha é agus i gcás ina gcomhlíonfar na coinníollacha uile seo a leanas:

    Competent authorities may require full or proportional consolidation of a subsidiary or an undertaking in which an institution holds a participation where that subsidiary or undertaking is not an institution, financial institution or ancillary services undertaking and where all the following conditions are met:

    Regulation (EU) 2019/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation (EU) No 575/2013 as regards the leverage ratio, the net stable funding ratio, requirements for own funds and eligible liabilities, counterparty credit risk, market risk, exposures to central counterparties, exposures to collective investment undertakings, large exposures, reporting and disclosure requirements, and Regulation (EU) No 648/2012 (Text with EEA relevance.)

  18. #2189918

    Ciallaíonn máthairghnóthas Aontais sa ró seo máthairghnólachtaí infheistíochta Aontais, máthairchuideachtaí sealbhaíochta infheistíochta Aontais, máthairchuideachta sealbhaíochta airgeadais mheasctha Aontais nó aon mháthairghnóthas eile ar gnólacht infheistíochta, institiúid airgeadais, gnóthas seirbhísí coimhdeacha nó gníomhaire faoi cheangal é

    Union parent in this row means Union parent investment firms, Union parent investment holding companies, Union parent mixed financial holding or any other parent undertaking that is an investment firms, financial institution, ancillary services undertaking or tied agent

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  19. #2189923

    Ciallaíonn máthairghnóthas Aontais sa ró seo máthairghnólachtaí infheistíochta Aontais, máthairchuideachtaí sealbhaíochta infheistíochta Aontais, máthairchuideachtaí sealbhaíochta airgeadais mheasctha Aontais nó aon mháthairghnóthas eile ar gnólacht infheistíochta, institiúid airgeadais, gnóthas seirbhísí coimhdeacha nó gníomhaire faoi cheangal é.

    Union parent in this row means Union parent investment firms, Union parent investment holding companies, Union parent mixed financial holdings or any other parent undertaking that is an investment firms, financial institution, ancillary services undertaking or tied agent.

    Commission Implementing Regulation (EU) 2021/2284 of 10 December 2021 laying down implementing technical standards for the application of Regulation (EU) 2019/2033 of the European Parliament and of the Council with regard to supervisory reporting and disclosures of investment firms (Text with EEA relevance)

  20. #2356039

    Coinníollacha a ndéanfar an comhdhlúthú i gcomhréir leo i gcásanna nach bhfuil fochuideachta ná gnóthas ina bhfuil rannpháirtíocht ag institiúid ina n-institiúid, ina n-institiúid airgeadais ná ina ngnóthas seirbhísí coimhdeacha

    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 undertaking

    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)

  21. #2356040

    Féadfaidh údarás inniúil comhdhlúthú iomlán nó comhréireach fochuideachta nó gnóthais ina bhfuil rannpháirtíocht ag institiúid a cheangal i gcás nach bhfuil an fhochuideachta sin ná an gnóthas sin ina n-institiúid, ina n-institiúid airgeadais ná ina ngnóthas seirbhísí coimhdeacha de bhun Airteagal 18(8) de Rialachán (AE) Uimh. 575/2013, ar choinníoll go ndéanfaidh sé measúnú lena ndeimhneofar go bhfuiltear ag comhlíonadh na gcoinníollacha a leagtar amach in Airteagal 18(8), pointe (b), de Rialachán (AE) Uimh. 575/2013.

    A competent authority may require the full or proportional consolidation of a subsidiary or an undertaking in which an institution holds a participation where that subsidiary or undertaking is not an institution, financial institution or ancillary services undertaking pursuant to Article 18(8) of Regulation (EU) No 575/2013, provided that it carries out an assessment that verifies that the condition set out in Article 18(8), point (b), of Regulation (EU) No 575/2013 is being met.

    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)

  22. #2355965

    Go háirithe, chun a chinneadh an bhfuil gá le comhdhlúthú iomlán nó comhréireach de bhun Airteagal 18(8) de Rialachán (AE) Uimh. 575/2013 i gcás fochuideachtaí nó gnóthais ina bhfuil rannpháirtíocht ag institiúid i gcás nach institiúid, institiúid airgeadais ná gnóthas seirbhísí coimhdeacha an fhochuideachta sin nó an gnóthas sin, agus i gcás ina bhfuil priacal suntasach idirghabhála ann agus ar choinníoll nach gnóthas árachais nó athárachais nó gnóthas sealbhaíochta árachais é an gnóthas sin, i measc nithe eile, ba cheart coinne a bheith leis na húdaráis inniúla grinnscrúdú a dhéanamh, ar a laghad, ar chatagóirí áirithe gnóthas amhail eintitis shainchuspóireacha nach bhfuil incháilithe mar eintitis shainchuspóireacha urrúsúcháin mar a shainmhínítear in Airteagal 2, pointe (2), de Rialachán (AE) 2017/2402 ó Pharlaimint na hEorpa agus ón gComhairle, a bhfuil na coinníollacha maidir le haistriú priacail creidmheasa shuntasaigh a leagtar amach in Airteagal 244 de Rialachán (AE) Uimh. 575/2013 infheidhme ina leith, mar aon leis na gnóthais sin a dhéanann aon cheann de na gníomhaíochtaí dá dtagraítear in Airteagal 89(1), pointe (b), de Rialachán (AE) Uimh. 575/2013.

    In particular, in order to determine whether full or proportional consolidation is needed pursuant to Article 18(8) of Regulation (EU) No 575/2013 in the case of subsidiaries or undertakings in which an institution holds a participation where that subsidiary or undertaking is not an institution, financial institution or ancillary services undertaking, and where there is a substantial step-in risk and provided that the undertaking is not an insurance or reinsurance undertaking, or an insurance holding undertaking, among others, competent authorities should be expected to scrutinise, at a minimum, certain categories of undertakings such as special purpose entities that do not qualify as securitisation special purpose entities as defined in Article 2, point (2), of Regulation (EU) 2017/2402 of the European Parliament and of the Council, for which the conditions for the transfer of significant credit risk set out in Article 244 of Regulation (EU) No 575/2013 are applicable, as well as those undertakings performing any of the activities referred to in Article 89(1), point (b), of Regulation (EU) No 575/2013.

    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)