6. Where the financial institution is the parent undertaking of a group as defined in Article 2 …

Where the financial institution is the parent undertaking of a group as defined in Article 2, point (9) and point(11) of Directive 2013/34/EU⁸ , the management body of the parent undertaking should ensure that each management body, business line and internal unit, including each in-ternal control function of subsidiaries of the group has the relevant information to be able to comply with restrictive measures. The ultimate responsibility for compliance with restrictive measures lies with each entity of the group.

⁸ Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial state-ments, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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