Article 2 Group application

Where this Regulation applies on a sub-consolidated or consolidated basis, the parent undertakingmeans a parent undertaking within the meaning of Article 2, point (9), and Article 22 of Directive 2013/34/EU; that is responsible for providing the consolidated or sub-consolidated financial statements for the groupmeans a group as defined in Article 2, point (11), of Directive 2013/34/EU; shall ensure that the policy is implemented consistently in all financial entitiesas defined in Article 2, points (a) to (t) that are part of the groupmeans a group as defined in Article 2, point (11), of Directive 2013/34/EU; and is adequate for the effective application of this Regulation at all relevant levels of the groupmeans a group as defined in Article 2, point (11), of Directive 2013/34/EU;.