Aggregate assets and income of fully consolidated foreign subsidiaries of groups of credit institutions required to report in Austria under the regulation on asset, income and risk statements and FINREP (from September 30, 2014)

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Description:

This table shows the main balance sheet and profit and loss items of consolidated foreign subsidiaries of reporting agents in Austria in accordance with Articles 59 and 59a of the Austrian Banking Act.

Source:

Central Bank of Austria – OeNB.

Definitions and terms:

Subsidiaries of reporting agents in Austria, quarterly report of balances and income in accordance with the Austrian Banking Act / the Commercial Code, reporting in accordance with International Financial Reporting Standards, Central, Eastern and Southeastern Europe, CIS Nations.

Legal basis:

Regulation (EU) Nr. 2015/534,  Article 74 par. 1 and 7 Austrian Banking Act, FinStab-Regulation and Regulation on Asset, Income and Risk Statements.

Methodology:

Census by way of quarterly returns, quarterly.

Reporting institutions:

All banking groups operating in Austria pursuant to Article 59 or 59a Austrian Banking Act.

Standards and codes:

Austrian Banking Act/Commercial Code, International Financial Reporting Standards.

Index:

Report of condition and income, consolidated foreign subsidiaries, Central, Eastern and Southeastern Europe, CIS Nations.