Article 2 Group application

Where this Regulation applies on a sub-consolidated or consolidated basis, the parent undertakinga 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 groupa 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 groupa 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 groupa group as defined in Article 2, point (11), of Directive 2013/34/EU.