Contents
1.For the purposes of Article 2(2), point (b), a competent authority shall determine that two or more relevant entities are managed on a unified basis where all of the following conditions are met:
(a)the financial and operating policies of the relevant entities concerned are effectively coordinated;
(b)the relevant entities are not related as referred to in Article 22(1), Article 22(2), point (a), and Article 22(7), point (b), of Directive 2013/34/EU.
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