Court ruled that a company using a bank's premises without its own staff must be consolidated with the bank.

The Supreme Administrative Court held that a company operating within a bank's premises without its own primary staff, primarily funded by the bank, must be consolidated with the bank. The court found that the company's share trading activities significantly impacted the bank's financial results and thus required disclosure in the bank's supplementary financial statements. This decision clarifies the scope of consolidation under the Act on Bank Operations when operational and financial dependencies exist.