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Maidir leis an rogha a tugtar d’údaráis inniúla faoi Airteagal 12(3) de Rialachán Tarmligthe (AE) 2015/61 maolú a dhéanamh ar phointí (ii) agus (iii) de mhír 1(b) den Airteagal céanna i gcás institiúidí creidmheasa nach féidir, i gcomhréir lena reachtanna corpraithe, sócmhainní úsmhara a shealbhú ar chúiseanna a bhaineann le cleachtadh reiligiúnach, ba cheart í a fheidhmiú go comhsheasmhach d’institiúidí suntasacha agus d’institiúidí ar lú a suntas, d’fhonn na critéir a chomhchuibhiú chun sócmhainní Leibhéal 2B a shainaithint i ndáil le hurrúis fiachais chorparáideacha.
The discretion granted to competent authorities under Article 12(3) of Delegated Regulation (EU) 2015/61 to derogate from points (ii) and (iii) of paragraph 1(b) of the same Article in the case of credit institutions which in accordance with their statutes of incorporation are unable for reasons of religious observance to hold interest bearing assets should be exercised consistently for significant and less significant institutions, so as to harmonise the criteria to identify Level 2B assets with regard to corporate debt securities.