2. For the purposes of paragraph 1, the Common Equity Tier 1 items and the Additional Tier 1 and Tier 2 capital instruments and the related share premium accounts referred to in paragraph 1, first subparagraph, which are owned by the person or persons or the entity or entities which manage the undertakings on a unified basis pursuant to Article 18(3) of Regulation (EU) No 575/2013 or exercise single management over the undertakings pursuant to Article 18(6), point (b), of that Regulation, shall be deemed to be available to cover the losses of all the undertakings included in the prudential scope of consolidation.