consolidated basismeans consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;
less significant branchmeans a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.
less significant credit institutionmeans a credit institution which does not have the status of a significant supervised entity;
Over-simplified supervisory financial reportingincludes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 3.
significant branchmeans a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;
significant credit institutionmeans a credit institution which has the status of a significant supervised entity;
Simplified supervisory financial reportingincludes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
sub-consolidated basismeans sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013;
sub-groupmeans a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State;
subsidiarymeans a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;
Supervisory financial reporting data pointsincludes the data points from Annex III to Implementing Regulation (EU) 2021/451 identified in Annex IV to this Regulation.