Article 43

Path:
Capital Requirements Regulation (CRR) > PART TWO > TITLE I > CHAPTER 2 > Section 3 > Sub-Section 1 > Article 43
Title:
Article 43
Description: 
Significant investment in a financial sector entity
Main content: 

For the purposes of deduction, a significant investment of an institution in a financial sector entity shall arise where any of the following conditions is met:

(a)    the institution owns more than 10 % of the Common Equity Tier 1 instruments issued by that entity;

(b)    the institution has close links with that entity and owns Common Equity Tier 1 instruments issued by that entity;

(c)    the institution owns Common Equity Tier 1 instruments issued by that entity and the entity is not included in consolidation pursuant to Chapter 2 of Title II of Part One but is included in the same accounting consolidation as the institution for the purposes of financial reporting under the applicable accounting framework.