FINREP firm
- a credit institution or investment firm subject to the EU CRR that is also subject to article 4 of Regulation (EC) No 1606/2002; or
- a credit institution other than one referred to in Article 4 of Regulation (EC) No 1606/2002 that prepares its consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in article 6(2) of that Regulation.
(A) (In the PRA Handbook)
[Note: article 99 of the EU CRR]
- (a) a credit institution or investment firm subject to the EU CRR that is also subject to article 4 of Regulation (EC) No 1606/2002; or
- (b) a credit institution other than one referred to in article 4 of Regulation (EC) No 1606/2002 that prepares its consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in article 6(2) of that Regulation.
(B) in the FCA Handbook)
[Note: article 99 of the EU CRR]