Court ruled that a company using a bank's premises without its own staff must be consolidated with the bank.
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IAAct on Bank Operations 5 §; Act on Bank Operations 30 §; Accounting Act 9 § 2; Consolidated Supervision Directive 92/30/EEC: A company operating within a bank's premises without its own primary staff, primarily funded by the bank, must be consolidated with the bank if its activities significantly impact the bank's financial results.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
Itsenäinen osakeyhtiö, joka toimi luottolaitoksen tiloissa ilman omaa päätoimista henkilökuntaa pääasiassa luottolaitoksen rahoituksella oli luettava luottolaitoksen konsolidointiryhmään. Yhtiön ja luottolaitoksen välisen arvopaperikaupan vaikutus luottolaitoksen tulokseen oli ilmoitettava luottolaitoksen tilinpäätöksen liitetiedoissa.
L luottolaitostoiminnasta 5 §
L luottolaitostoiminnasta 30 §
KirjanpitoL 9 § 2 mom
Direktiivi luottolaitosten konsolidoidusta valvonnasta 92/30/ETY