94While that interpretation of Article 5(1)(a) of Delegated Regulation 2015/63 might lead to a double counting of some liabilities, that cannot justify any other conclusion, given that, as stated in recital (9) of that delegated regulation, the Commission did not seek to eliminate entirely any form of double counting of liabilities and ruled out such a practice only in so far as there exist sufficient guarantees that intragroup lending exposures will be covered where the financial health of the group deteriorates.
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