Source: OJ L, 2024/2956, 2.12.2024

Current language: FR

Article 6 Champ d’application du registre d’informations aux niveaux sous-consolidé et consolidé


Summary What does Article 6 of the ITS on register of information say?

This article addresses how the register of information requirements set out in Article 3 apply specifically in a group context.

It clarifies the scope of which entities must be captured when the register is maintained at sub-consolidated or consolidated level, and places an obligation on parent undertakings to follow relevant sectoral Union legislation when making that determination.

Important points:

  • As a parent undertaking, take into account relevant sectoral Union legislation when determining which entities to include in the group register of information.
  • The register at sub-consolidated and consolidated levels must cover all financial entities and ICT intra-group service providers that are part of the relevant sub-group or group.
  • ICT intra-group service providers — entities within the group providing ICT services predominantly to other group members — are explicitly within scope of the register.

Springlex's summary of the article, a reading aid, not a substitute for the legal text.

    1. Dans le cas des groupes, les entreprises mères tiennent compte de la législation sectorielle pertinente de l’Union lorsqu’elles déterminent quelles entités doivent figurer dans le registre d’informations.

    1. Le registre des informations tenues et mises à jour aux niveaux sous-consolidé et consolidé comprend toutes les entités financières et tous les prestataires de services TIC intra-groupe qui font partie du sous-groupe et du groupe.

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