S.L. 371.17 ст. 2DConsolidation in the case of participations or capital ties.

In the case of participations or capital ties other than those referred to in paragraphs 1 and 4 of Article 18 of the CRR, the competent authority may supervise such participation or capital ties on a consolidated basis, in particular by requiring or permitting the use of the equity method. In such case, this method shall not constitute inclusion of the undertakings concerned in supervision on a consolidated basis.