Where financial entitiesas defined in Article 2, points (a) to (t) belong to a groupa group as defined in Article 2, point (11), of Directive 2013/34/EU, 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 should therefore ensure that the policy is applied in a consistent and coherent way within the groupa group as defined in Article 2, point (11), of Directive 2013/34/EU.