26. In accordance with Article 109(2) of Directive 2013/36/EU, these Guidelines should also apply …

In accordance with Article 109(2) of Directive 2013/36/EU, these Guidelines should also apply on a consolidated and sub-consolidated basis taking into account the prudential scope of consolidation (³⁸ ). For this purpose, the EU parent undertaking or the parent undertaking in a Member State should ensure that internal governance arrangements, processes and mechanisms in their subsidiaries, including payment institutions, investment firms and issuers of ARTs are consistent, well integrated and adequate for the effective application of these Guidelines at all relevant levels.

³⁸ See Article 4(1) points (47) and (48) of Regulation (EU) No 575/2013 regarding the scope of consolidation.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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