CP13/6 - CRD IV for Investment Firms - Financial Conduct Authority

FCA 2013/xx
on a consolidated basis in accordance with BIPRU TP 2.30R to BIPRU TP
2.31R.
2.31 R A firm must calculate the consolidation requirements under BIPRU TP 2.30R
for the group in question (the group in question is specified in BIPRU TP
2.32R) in accordance with the following:
2.32 R …
…
(1) if the group is a banking group as defined in BIPRU TP 1.7R
(Classification of groups for certain consolidation rules), the
consolidation provisions of IPRU(BANK) apply;
(2) if the group is a building society group as defined in BIPRU TP 1.7R,
the consolidation provisions of IPRU(BSOC) apply; and
(3) …
(1) if a firm is a member of a UK consolidation group and applies the IRB
approach or the AMA with respect to that UK consolidation group,
BIPRU TP 2.30R applies with respect to that UK consolidation group;
and
(2) if a firm is a member of a non-EEA sub-group and applies the IRB
approach or the AMA with respect to that non-EEA sub-group, BIPRU
TP 2.30R applies with respect to that non-EEA sub-group.
Capital floors: waiver from consolidation
2.34 G If a firm has an investment firm consolidation waiver and it is applying the
IRB approach or the AMA, the waiver will explain how the investment firm
consolidation waiver applies for the purpose of this section.
TP 21
Close substitutes for commodities
…
21.3 R Table: Commodity treatments under IPRU
This table belongs to BIPRU TP 21.2R
IPRU provisions setting out commodity approach
Paragraph 22(2) of appendix 6 of chapter 10 of
IPRU(INV)
IPRU provisions under which notice
given
Paragraph 23 of appendix 6 of
chapter 10 of IPRU(INV)
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