Article 14 Conditions for the application of group-wide requirements to structures sharing common ownership, management or compliance control

two or more obliged entities sharing any common majority shareholder(s) or partner(s) exercising ownership rights or control of their activities in the structure, including situations where the head of the structure in the Union is not an obliged entity;

two or more obliged entities sharing the ownership or control of the structure.

two or more obliged entities that are places of business that form legally dependent parts of an entity in the Union or an entity in a third country and carry out all or some of the transactions, activities or services inherent in the business of an obliged entity as referred to in Article 3 of Regulation (EU) 2024/1624.

one or more obliged entities that are places of business that form legally dependent parts of entities with a head office in a third country and carry out all or some of the transactions, activities or services inherent in the business of an obliged entity as referred to in Article 3 of Regulation (EU) 2024/1624, when the head office has established one or more additional obliged entities as separate legal entities in the Union;

two or more obliged entities that have a common management body or the majority of members thereof and are subject to a homogeneous business strategy and/or business model;

two or more obliged entities that have a common arrangement or mechanism in place to share profits, revenues, results, losses or to transfer remunerations, revenues or costs for services or activities provided;

two or more obliged entities that have a level of reporting similar to those of groups such as obliged entities required to report to the management body or senior management of one of them, another obliged entity or another entity or person;

two or more obliged entities that have in place arrangements requiring them to implement and operate activities and operations based on common policies and procedures.

two or more obliged entities that operate under common policies, procedures or controls managed by internal controls;

two or more obliged entities that are required to periodically report to a connected obliged entity, or legal or natural person on internal controls matters such as compliance or risk management;

two or more obliged entities that have in place a system of periodic central compliance operations or compliance costs managed by one of them, another obliged entity or a common natural or legal person;

two or more obliged entities that share audit or reporting functions overseeing the implementation of controls, policies and procedures;

two or more obliged entities that have common branding, marketing or franchising arrangements and share the same audits, reviews, risk assessments or internal controls related to such branding, marketing or franchising arrangements.