capital tiesmeans the ownership, direct or indirect, of capital of an undertaking, including a participation as defined in Article 4(1), point (35), of Regulation (EU) No 575/2013;
participating undertakingsmeans the undertakings that jointly control any of the following:
relevant activitiesmeans relevant activities as defined in Appendix A to the Annex to Commission Regulation (EC) 1254/2012 (Annex relating to IFRS 10);
risk mitigantsmeans any applicable laws, regulations, rules or contractual arrangements that restrict an institution’s ability to provide financial support to an undertaking in stressed conditions;
significant influencemeans the power to participate in the financial and operating policy decisions of an undertaking, where that undertaking does not qualify as a subsidiary as defined in Article 4(1), point (16), of Regulation (EU) No 575/2013 and is not jointly controlled as referred to in Article 3(1) or in Article 7(3), point (a), of this Regulation.