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Regulation (EU) No 468/2014 Article 40

Regulation (EU) No 468/2014 Article 40

Classifying supervised entities which are part of a group as significant

Article 40

1.   If one or more supervised entities are part of a supervised group, the criteria for determining significance shall be determined at the highest level of consolidation within participating Member States in accordance with the provisions laid down in Titles 3 to 7 of Part IV. 2.   Each of the supervised entities forming part of a supervised group shall be deemed to be a significant supervised entity in any of the following circumstances: (a) if the supervised group at its highest level of consolidation within the participating Member States fulfils the size criterion, the economic importance criterion, or the cross- border activities criterion; (b) if one of the supervised entities forming part of the supervised group fulfils the direct public financial assistance criterion; (c) if one of the supervised entities forming part of the supervised group is one of the three most significant credit institutions in a participating Member State. 3.   Where a supervised group is determined to be significant or is determined to be no longer significant, the ECB shall adopt an ECB decision on the classification as a significant supervised entity, or on the lifting of the classification as a significant supervised entity, and shall provide the beginning and end dates of direct supervision by the ECB to each supervised entity forming part of the supervised group in question in accordance with the criteria and procedures provided for in Article 39.

Read the full instrument → · Read this in context: TITLE 1 — GENERAL PROVISIONS RELATING TO THE CLASSIFICATION AS SIGNIFICANT OR LESS SIGNIFICANT →

Other provisions in TITLE 1 — GENERAL PROVISIONS RELATING TO THE CLASSIFICATION AS SIGNIFICANT OR LESS SIGNIFICANT

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 40 of Regulation (EU) No 468/2014 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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